Need chatlogs or invalid report

Without chat logs its he said vs he said for MOST reports - I marked your reports invalid and checked out the users even checked you out.
If we come across something such as the user or you being an alt account of a already tagged user that would be addressed. But if there isn't something showing intent to scam there is nothing we will do. There are too many variations of what if's that could be happening with out the proper evidence to support a report otherwise people reporting others just for any reason they think of with zero evidence. You wouldn't like it much if someone reported you without the proper evidence and we just felt "ohh he's gotta be bad/guilty" and tagged/banned you I'm sure. The aftermath for appeals process takes a long time to go thru so unless we are 100% sure the reports are marked invalid/archived and we move on to the next.
There happens to be thousands of reports still hanging - 30+ coming in a day.

You are more than welcome to report the user to Valve they may have something else we can not see and may address it.

We get lots of reports and these types are a bit outside of our normal policies. We typically need trade agreement evidence (to show the agreement was broken or attempted to be broken).

But since this is becoming a common scam approach, we'll be discussing this internally to see what we can do on these cases.

Stay tuned-- I'll try to follow-up later this weekend if we decide on changes.

As it stands, our current policy is not to accept such reports. You might think it sucks, but if I get an appeal for such a case, I would be forced to grant it. No point in tagging a user if they can instantly appeal it. As said above by Mattie, we can look into how to make this work in some capacity. At the end of the day tho, its on users to check items, that's why you are forced by Valve to double confirm every trade.