I think that reporting users is going to be tricky, especially if it gets abused by bots or hackers. I think that there should be rules that are actually applied to everyone and used in "context" (like twitch lmao). There should also probably be human review for bans?
I personally don't think that having a toxicity filter should be a priority. Maybe people are toxic, which doesn't seem like a very big issue. There is already a filter for chat, and again, reports for this would probably end with a ban, as the game revolves around communications in the chat. This is probably going to be a tough issue for the game.