I don't know if you have to be the person at whom the unacceptable language is directed at, as the only time I've ever reported something like this, I was that recipient. Would point out, I realise it is the internet, and you have to have a certain amount of skin thickness, but this one time I really felt the person in question went too far, with hate speech. I reported them, gave all the details, and they were promptly perma-banned.

I was contacted a few days later by someone saying that the person I reported is his gf, only a young girl of 17, she didn't really realise what those words meant that she said, and begging me to try and contact the GM and withdraw my report. I didn't.

So in my limited experience of this sort of thing, SE acted very responsibly, and if I'm honest, I didn't expect them to do anything, just sweep it under the carpet, so they went far beyond what I thought they would