How does the report system work?

When someone is reported is it for there chat logs? Or is the context of the situation taken into consideration?

Whenever I see someone chat restricted it includes like there entire chat log. Not segments of the chat mixed with your or the enemies logs as well.

For example Player A 0/3/0 Player B 0/2/0 Player C 0/3/0

Player A: Bot is useless Player A: They don't look at that map and they don't even help Player A: They are both bad Player B: Shut up you are no better you and the ADC have the exact same score Player A: What? Im pointing out facts that you are bad and are not good? Player C then spam pings player A's respawn timer once player A dies again now 0/4/0 Player B: Shut your mouth you monkey your no better but your being toxic and not helping us you are just adding to the problem by being toxic Player A: How am I toxic you just said bad thigns to me and are harassing me im going to report you Player B: You literally are just AFK farming not helping and typing to us calling us Bad and not useful Player A dies again and Player C spam pings respawn timer Player A then respawns and walks to the enemy team and holds still letting them kill him Player B: why are you now inting Player A: I don't care you're bad and im going to report you

But since Player B got verbal in chat it excuses player As actions because he got mad that someone was insulting him and another person on his team. But all you will see if he gets reported are his chat logs. OFC in my opinion both deserve punishment. But i feel riot feels other.