I've never reported a single poster. It's the internet people, I don't know you and you don't know me. Of course I'm going to say stuff to get a reaction out of people, because that's how I am in real life. Do I always mean it? Of course not, and my friends know that. I'm a sarcastic *******. You want people to be polite to each other and agree on everything, but that's just not realistic. You want to ban me for being vocal about my opinions? Fine, go for it. Can't see how that's tolerant either though.
I think we're all pretty tolerant - the mods specifically and the board in general, but it's a matter of style and degree. Does your response attack the person or that person's opinion? Do you disagree in a way that is reasonably civil and respectful, or do you go off on an epithet-filled rant? Would you say in person what you'd write on the message board? Would you say it out loud in a public place, perhaps to a colleague in your office for example?
I'll be upfront here, one of my peeves is when poster A reports harassing posts (or PM's or rep comments) from poster B, and the mods determine that the behavior has crossed the line and is unacceptable and warns poster B about the behavior, but the harassment persists, so an infraction is issued. If the harassment continues after that point, I for one have very little sympathy or tolerance for the offending poster.
This is also one of those situations where it's difficult to draw an absolute line in the sand, as it depends to a large degree on the tolerance of each individual on the board. Some things are unquestionably unacceptable, but many things fall into a gray area, and this is where context can make a difference. And every little insult is not a vehement personal attack - - but a pattern of little insults can built up to become a personal attack.
oh, and telling another poster that they should kill themselves, whether it's naming them personally or naming a group of people they belong to is generally not an acceptable thing to say...
even if you're just quoting some famous comedian...
just sayin'