Reported: who knows.. but keep in mind that same person probably reported a 100 others before actually getting it right. Banned: whole different story, and as far as I know, that number is 0.
People just look for a reason to blame their inability. Picture this, the person is standing out in the middle of the open field and they are headshotted by a sniper, whether it be a Kraber, Paladin, etc. THEY MUST USE XIM!! Reported! When in reality, the guy has no map awareness, no thought towards positioning, and no movement to counter someone who takes 15 seconds to line up a shot. Its quite silly really.
#1 reason that I have seen from people who think it is cheating is "because you still have aim assist", while AA can help, it is not going to aim for you... and if you have your configuration set up to rely on AA, you'll be stuck aiming too far left or right and be unable to hit your shots.
#2 reason that I have seen, people do not understand that using a mouse on console does not allow you to perform 180's in the blink of an eye, with a flickshot to somebody's head all before someone can react. (someone gets a lucky shot, MUST BE XIM!) You are limited to the turn speed of a controller, you cannot do anything that is not possible with a controller.
People see good players using a XIM and they do not take in to account that the person has been playing FPS for longer than some of them have been alive. XIM is a tool, the hammer does not make you good at building something, the experience does. Some tools are not as efficient though, I could use a rock to hammer in a nail, but there are better tools for the job. Do not get a CronusMax adapter. You get what you pay for.