Any system where a punishment is issued or extended due to the number of reports against a player will not work practically. It would make it easier for users to target a player with reports, just to get them banned for a long period of time.
Every report is looked at individually, and rule offences seen in the video will have appropriate punishment applied. The number of reports alone should not play a factor, but if there are multiple reports and they are all reviewed by staff who decide they contain bannable evidence, then I think a harsh punishment should be applied. Quality over quantity.
I understand that being banned for an accident or a slip up can be annoying, but at the end of the day the ban is still fair. If you accidentally cause an accident in real life, you will still have to pay for the damages (or your insurance will). In TruckersMP if you cause an accident, you can still be banned.