Reporting Players

So I have played games, where there are many players that are negative, players that AFK, or players that are not so great. Now I played a game recently where a player who was very toxic kept saying things to the toplaner in our game, he said things like, "still buys carry items when your already feeding." At the end I playing support at the time, even called me garbage/trash support. So I reported him for being negative, but then he reported me back for, (in his words) being a "GARBAGE SUPPORT". Now is it really appropriate for a player to be reported for sucking/not meeting the level of their fellow players who play the game? I just find it rude when on the report player selection it says report for unskilled player I see this as just rude and bad for the player being reported saying that they suck and should just stop playing in general, personally I play the game because its fun, but when players begin to downgrade another player for not being let's say "HIS LEVEL OF GAMEPLAY/Not as good at him at playing the game" then being reported for sucking is just not right. So what will happen to those players that are said to be sucking at this game, how will their reports be taken, and will they be punished for sucking?