No. If someone's griefing, no matter if they're a smurf or not, report it. I wouldn't mention smurfing since its not bannable but griefing is. As for "suspiciously good aim", my husband and I do it a lot. If you legitimately think someone got some questionable shots, report it. Don't say "he's too good it can't be real". Mention exactly why you think it's false. Wallhacking, aimbotting, etc. If they are investigated and it's not cheating, nothing will happen to either of you, since they were legit and you made an honest report. Basically, don't make reports out of spite or from being tilted, and you'll be fine.