Ya reported quite a few posts already today. FYI Name calling and insults are against the rules like "cry babies"
For certain things yes it is, not so much if they are are breaking the rules. Might want to reread that section Excessive Reporting of Posts - Using the "Report this post to a Moderator" function of the forums to draw attention to a specific cause, to target an individual or to bypass a forum suspension or ban is considered trolling, particularly if it is used frequently for the purpose.
You dont have time for it? The lockout bonus doesnt cost you any time at all so how could you not have time for it? And yet you somehow have plenty of time to come here and complain.
I don't have any characters that would be using the time outs. And its feedback to Daybreak, not a complaint.