A complaint and a question

Really? Have you watched the report section over the last year before making this claim?

As for the other part - partner comms and SR are both tied together with a central database. What effects from a tag thru one of those would effect the others and SR..etc down the line. So partners are following SR policy guidelines since it effects others, users and sites that use SteamRep.

They aren't exactly pending - many are waiting on replies after for example we would ask for additional evidence or a follow up.
Some users make reports for nonsense - then abandon it just to get a "PENDING REPORT" on anothers Steamrep profile.
It was a huge problem a few years back and still is sadly. We've really gotten a hold on any new reports coming to at least reply to them...if they don't reply and we come back across them they will be archived.
Any method can be deemed hard to verify at any given time - but there are some things that are just impossible.
You make a trade for a game code - you give the item - you get the game code and you claim its invalid or doesn't work.
Did it? Can we trust that you just didn't frame the user and use the code either on your account, alt account, sold it again to someone else and they used it then just claimed that it didn't work to make the other user get banned tagged?
You would be super surprised at the amount of FAKE reports we get - I've worked 2-3 fake reports in the last few months for someone just trying to ruin anothers trading with a tag from us.
You say - OHH YOU CAN TRUST ME... well can we? Don't want to sound mean but I look at every report as if I can't trust either user - be it the reporter or the accused.
I let the evidence speak for itself and move on.

As for the backlog there from years back.. 70% of them are reports that fall within our current policy and are invalid - they just haven't been reviewed yet however as we come back across them and have time to get to them we will. Idea now is to focus on any new coming in since those are against ACTIVE potential scammers.
Another 20% are likely stupid reports - IE: HE SCAMMED ME!! BAN HIM!!! and they post a picture of sponge bob for evidence.
The rest are maybe legit but most likely of inactive or already tagged scammers. Many users get reported several times - so you have stacked tags and multiple reports.

No- you take a video - you use the code on another computer on another account - it shows invalid when you do it on the computer your taking the video.
You fame the accused.... done deal there.
We don't accept videos either - we require screenshots. We can't host them for starters, nobody has time to go thru and watch them, some have been extensively edited and so on.
But you get the idea as to why again codes are impossible to verify so we won't accept reports on them.

Yes, a very large number. SteamRep's historical focus has been on item-for-item and cash-for-item scams. Game scams have never been a primary focus, though in severe / ancient cases we've done it once in a while.

Scams for games/codes would be feasible if Valve added more tools to help check them (e.g. identify the Steam ID and date that a gift code was used, and pre-checking if a code is unused). But right now this whole area has to be done at your own risk, and there's no way to confirm what's really going on (video or not).

Valve you mean, Steam is just a service run by Valve.

Sorry about that. It was a bug from an April Fool's joke malfunctioning. Was supposed to happen when certain conditions were met, but in addition to failing it was also delayed until a while after wrongly triggering so I didn't see it until now.

Yeah sorry, it was worded with the expectation it wouldn't show up until April Fools. The description should've been more clear, but I removed it since it wasn't working.