I see no point in this. Only thing it accomplishes is annoyance. I often look in a forum and there's tons of spam posts (which is very often by the way, cos at the time zone I am most of the mods are probably asleep or something). Erection drug ads and all that stuff. Today there were like over 20 of those. I could report all of them in 30 seconds without this limitation but with it it takes like 8 minutes. I understand a limitation for posts so people would not spam as much, but I can see no practical reason for putting the same limitation on report button. As a result it just encourages people to report less spam post and as a result they stay there longer before they are deleted.