The thing I like the most on Tapastic so far is how people are nice here, and how it's not some drama arena for scum of the earth trolls like in other places of the Internet I won't name. I truly think that keeping such a nice atmosphere will be one of the main challenges as the site keeps on growing, and so it seems necessary to be able to report users.
Not everybody has the same sensibility nor the same beliefs. On the "underage" issue, in example, my view very much differs from @zod in that I think it is best to educate the hormonal youth rather than create taboos --but then not all sexual material is appropriate to certain ages who can't figure so well the difference between fantasy and reality, and how to behave with a partner. BUT that is another debate.
When we post our first topics here on the forum there's a little popup that reminds the user of various things to make communication nice and efficient. Maybe it would be worth having a same pop-up for the first comments on Tapastic, reminding an etiquette of niceness forbidding say, flaming, trolling, spamming, hatred, discrimination or encouragement to those.
People who infrige such rules should be reported with the possibility to explain in what the comment was offending, to include a screenshot in case the comment is deleted afterwards, and to select one or several criteria of offense (art/racial/sexual/beliefs/harrassement for updates...) and a level of offense (distasteful/worrying/infuriating/unspeakable...). This way the reports could be sorted by level of offensiveness, and it could also be possible to view the average level of offensiveness of the user over time (see if it's just a little awkwardness once in a while or a repetitive aggressivity). The criteria could also help dispatch the matters to staff competent to sort and deal this kind of offense (capable of seeing in what it is offensive).
Depending on those statistics it would be easier to judge an user's case and give either a warning or a ban. On the ban matter, temporary ban would be nice if they could require the user to sincerely apologize to those they offended, and if their apologies are accepted, then they can come back.
Well, those are just some draft ideas for you @michaelson since you wanted some!^^