I don't think it's only about something being offensive.
A lot of the posts on here will be asking for help and a poor/aggressive/confrontational response, which seems to be far more prevalent from people hidden behind a keyboard than in real life, and perhaps more often from our younger members, should be reported as well in my opinion.
Some people seem to communicate with others online in a way that they simply wouldn't (or shouldn't) dare to do face to face. Communicate on the forum in the same way as you would in person and we should be fine (except for the few who simply have no idea how to communicate and thus have few friends in the real world - we all know some).