As someone who has dealt with reports for years on this platform, I actually find this topic of "tips" rather misleading.
This is completely optional, yet doesn't alter the "quality" of a report at all.
Do not take this for granted. The more material, the better. However, the material should rather only have the actual situation you're reporting in it. Focus is a good thing, but it should have the general and full context of a situation available. Not only the part where a collision, for example, actually happens.
This is absolutely not needed. In fact, it can turn the quality of a report or it's description down. If you do not speak English on a fluent level or have trouble explaining words, situations, or similar, then always resort to your native language. There is so much stuff out there that has different context in different languages. Such alone can severely affect an understanding of a report, for a player and staff members.
This is something for your own discretion as a player, but nothing forbids you from creating a report for minor incidents. If such is considered non punishable, punishable with a kick, or actually punishable with a ban in the end is a moderator's discretion.
That is not an issue. Reports don't need any description if a player doesn't feel like they need to be added. Many times, the evidence does tell the story by itself.
This can be interpreted in some ways, but generally speaking... nothing forbids you to create a report under the aspect of frustration. In fact, if your gameplay get's disturbed by another player violating rules or anything similar to that, many reports are filed with such frustration back in the head. And it is reasoned.
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There is no "good" or "bad" report to begin with. Reports who get rejected are not automatically low quality, but rather have specific reasons attached to them why they have been declined. Such doesn't relate to the "quality" of a report at all.