Why is smurfing not a reportable offence?

Just played toplane in a ranked, and our botlane were dying every minute. Instead of flaming near the end of the game I asked the opposition botlane whether they were smurfing or if our botlane was that shit. They replied they were smurfing from D4 (ikr? classic D4 hardstuck). When I asked why they were smurfing and why in ranked in particular, they replied that it was fun, and then started being toxic presumably till the end of the game - i stopped paying attention to allchat but after the game they spammed gg ez so I presume they had some toxicity running the whole time. Then went I went to report, I realised there wasn't a category to report them in. I get having smurfing reportable wouldn't work after a while as people would stop admitting it in allchat, but its a wierd message to send to the playerbase, that there's nothing wrong with ruining the ranked experience of competitive gaming for 8 or 9 people as long as they're lower in the queue than you so you can ruin it by stomping the games of people you shouldn't be being matched with.
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