Like i said previously imo this system is great. Accidental teamhits should not always be reported but even if they are and you manage to make 5 teamhits turning one map you are simply a careless player and need to change your playstyle. This system can't really be abused by anyone if you as a player are careful.
Ofc it would be great if admins could handle all these situations turning the battle but that simply can't be done. Also, problems with admins dealing with these situations is that they can really only punish people who revange tk and tk intentionally. However people who don't give a shit about their teammates and just hack carelessly through them to get a hit off at the enemy will go completely unpunished. Your pretty much allowed to be as careless and teamhit as much as you want as long as it's not intentional. This system imo deals with that problem. Already playing in EU1 seems for me to be more bearable.
Also, about kicking / punching for "lols" intentionally while doing no dmg, i see no problem at all with people reporting it. Sure, if it's your mate or someone you know dosen't mind it go ahead and do it but some people might still get annoyed by it even if it does 0 dmg, so imo report there is justified.