It takes like 15-20 seconds for me to hit the report button and type out a description of what I find disagreeable. Manual reviews do happen every so often. You stack enough reports with your passive-aggressive, one day it will land on someone's queue. If you are a purposeful toxic person (passive-aggressive is toxic. There is not a single person on earth who enjoy passive-aggressiveness), you are likely to do some stupid shit that will get you reviewed anyway. Besides, I'm the kind of guy who will report each and every single GG EZ with description on why I find it unacceptable.
Ban is handed out for severity and FREQUENCY. You stack enough reported games for mild toxicity and you'll find yourself punished just as well as your one racial slurs game. My report on your GG EZ or passive-aggressive may just be the trigger for a review of your account. GG EZ or passive-aggressive may not be THAT toxic, but are you really sure you don't have other more serious toxic dirt the system won't find on your account should my report trigger a review???
A 20-60 seconds of my time for a chance to trigger a review on your passive-aggressive ass is well worth time spent....I literally have nothing to lose with my report other than 60 seconds.