Question - reporting the alts?

So to make a short story even shorter; I farm rare mobs. I'm an absolute sucker for the vanity items they drop and, given that they're at around a 20% drop rate, it often takes a number of kills before I get what I'm after.

Yesterday I had a somewhat unpleasant experience however, when I was not the only one farming a certain pandaren monk rare in Dread Wastes. A member of the opposite faction was there as well, and we both waited out around 35 minutes for the rare to respawn. By equal shares of speed and dumb luck, I managed to bag the kill when she eventually spawned - but she didn't drop what I wanted.

Rince and repeat three more times throughout the day - at which times the unnamed other farmer was there, and repeatedly slower than me at seeing and tagging the target.

This is where things take a nasty turn, as I'm soon being whispered by "anonymous" level 1 characters, that seem to be mysteriously deleted mere minutes after having sent me a load of harassing and insulting messages. I won't say what they entailed, but it wasn't your garden variety of casual "derp ur an idiot lol".

I reported the alts "for language", lacking any more specific options, but started to wonder - when you report someone, is that report strictly linked to the character that gets reported, or is it the actual account being flagged as reported?