I don't think anyone tags for light merit abuse anymore, just do as theymos said: don't worry about it. The abusers will eventually run out of sMerit.
He did say that, and he also alluded to booting people off of DT if they neg people for "light" merit abuse. Not sure if he'd really do that or not, but I'm sure that's one reason why you don't see many DT members tagging merit abusers. And you are correct; eventually the abusers are going to exhaust their sMerit supply and most of them aren't going to be able to earn any more via legitimate means.
It's basically a waste of time starting threads like these calling attention to merit abusers. Unless a case is very blatant or it's a merit source who's doing the abusing, I wouldn't bother reporting people like this.