I think there is something seriously wrong with the reporting system regarding this aspect.

Players shouldn't be able to report enemy players for communication abuse because that may lead to a mute which doesn't allow you to convey crucial information to your team in next games. It's a solid handicap to your gameplay andyour team and I don't think it's fair for the enemy to be able to report you purely out of spite. There is an extremely simple solution and that is the players can simply mute the enemy player which is being toxic and their game will be completely unaffected.

Why I'm saying this is because at the moment, the communcation abuse report serves mostly as a revenge tool against annoying heroes spammers (techies/broodmother etc.). It isn't used for its intended purposes. It is just abused. And I'm gonna say it again in case it isn't clear. I am strictly referring to the reports handed out by the enemy players, not the ones cast by allies.

Now, I'm not saying people should get away with flaming non-stop (if that actually is the case), which is why I'm suggesting the following, along with disabling the possibility of reporting the enemy players:

1. Make communication abuse reports finite (maybe 5 maximum comm abuse reports available) or infinite and a separate category from other two report categories. This way, teammates will be more encouraged to report allies that are toxic, while still being able to report feeders and ruiners.

2. Make communication abuse reports able to be negated by commends (this is the suggestion I like the most) at a 1:1 rate or something. For example, if a player gets 3 commends and 2 communication abuse reports after a game, he'll have 1 commend in plus in total after that game.

One or even both could be implemented.

When the feeding and ability abuse categories were removed against enemy players, the whole purpose was to restrict players from abusing it against players they don't like (techies players for example). For some reason, valve considers that low priority is more severe than a mute. No, it's absolutely not true. I'd rather take a low priority than a mute at all since I'm restricted by a number of games rather by a fixed time from playing ranked again and playing ranked at 2k rank without being able to communicate is fatal for your team.

It only shows that valve made a decision based on how the players emotionally react against their enemies (because yes, most people will be deterred from reporting a player for communication abuse only since that alone will not send him to low priority, which demonstrates the vindictive trait of people who actually do it), which is extremely unprofessional in my opinion.