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Are you sure about this? Any valid source of your claim? Please provide if you have. I have some unhandled reports, where they are getting from in that case? I can't remember to report posts which doesn't deserve to be deleted.
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AFAIK If two/three/ten people report a post then they all get credited for a good report if the post/thread has been deleted. If multiple people have reported a post they come up as separate in the report queue. However, if a moderator deletes the post all the users are credited with a good report. If the post is moved, then not all reports are credited with a good report, and quite often if someone hasn't specified something along the lines of "Wrong section, doesn't belong in <section>" then a moderator may think you are reporting it for being in the current section it's been moved too and thus mark it as a bad report.