I feel like this particular report is more about his rudeness and a little about his missed turn which is suspected as intentional.
For his game chat behavior, feel free to put him on your Foe list.
As for a planned miss turn, I believe that missing a turn is not or should not be seen as a tactical advantage. Of course there may be in some circumstances but in general, no. The player taking the turn has his chance to do whatever damage he can while his opponent is not taking or missing his turn. Those deferred troops can't be used to make an assault until the following round. It is more of a risk than an advantage to miss a turn in a 1v1 game.
However, I also can't deny the annoyance that this kind of practice brings. If more and more people files a report against his suspected intentional miss turns then we'll see and cross this bridge when we get there.
Don't be intentionally annoying!
Common sense prevails - if you are intentionally or continually making this community less enjoyable for others, you're going to be removed from it. It's that simple. This applies to any part of the site where interaction takes place; in Forums, Private Messages, Live Chat and Game Chat.