The reports do not get send anywhere if you ask me.
The report system is just a empty click proces to fool us.
It's wel over a year since cheating became rampant and it feels like Bungie did exactly NOTHING about it.
Best thing to do is avoiding PvP like the plague and only suffer through the agony if you need some XP from a bounty or some exotic quest takes you there.
Seen people leave the game because of how great Bungie is handling this issue.....
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we can actually sue them for not fixing anything or making actual attempts in stopping cheaters.