I've reported it once. I was emailed about 8 times from different email addresses with very similar text asking me to take down a bad review and they would refund me. A lot of asking for sympathy, we're very small and a bad review is so devastating, blah blah. All the refund offers were a little more than what I paid.

After 3 requests I replied with something akin to, "okay, you say you're trying to improve your product. I want something that works. How about instead of a refund, you send me an improved item, and if it works I'll give a good review." And they said they couldn't. (Of course not, they're just retailing stuff from some factory and they have zero say in development.)

I didn't reply, and over the next few weeks I got the rest of the emails from them. So I reported it, sent Amazon screenshots and such. I haven't looked but I assume they were given the heave ho. They probably just renamed themselves and restarted. But they didn't email me again.