Alright, so after thinking quite long and hard about this and getting as much information from an independant source I have pretty much made the same verdict as I originally did, this does not warrant a ban in any shape or form due to a lack of clear evidence which leaves too much to jumping to conclusions such as "he was alive at the beginning of the round".
That being said, it's not something I would advice doing in the future, if you need to go afk, please use spectator, it's what it's there for and so, I will leave this with a friendly warning that you will more than likely be kicked if you're seen by an admin just sitting dead in a team and if you're caught spawning in and then staying dead intentionally it does count as leeching since you're not helping your team at all.
Cheers guys, I hope this makes enough sense to help squash any ill feelings about this incident and to prevent similar cases from cropping up in the future, but of course, if you do notice someone doing this and they do it again, pre-empt and grab those screenshots at the beginning of the next round.
Tenne.