I'm thinking about the situation when someone starts flame and you want to mute him instantly, but also don't forget to report him after game ended. So you could do both things in the same action and forget about it.
The system should automatically understand that the report is coming from someone who has muted the other player at the same time, so don't have a negative impact on the value of his reports, if the other player didn't flame anymore after that.
Another point of interest, is this special (mute + report) for stop starting points of bad attitudes, may don't be able to be disabled by the player once is activated with the report option.
That would be useful for preventing any negotiation with toxicity from people who are intoxicated, also prevent people from flaming, if they know they could be easily muted to the end without any possible rectification.