Quote Originally Posted by zztoluca View Post
"inflicts emotional distress by being offensive to another person"

If the person reporting finds it offensive, its offensive regardless how you say it. Doesn't matter how you say it. If the GM sides in their favor then the report will stick.
GMs aren't dumb. In all likelihood, the person making a false claim of "emotional distress" will be the one punished for abusing the report feature (which is also a punishable offense).