This is kind of a step in the right direction (at least I don't think it's quite a step in any wrong directions), but there isn't a lot of information here explaining what reporting comments actually achieves.
Suppose I find a comment - be it on a forum post or on a manga's comment section - that clearly breaks the rules, and I report it. What can I expect to see happen?
If the comment is merely deleted, then the offending user would just have to go comment again, and they learn basically nothing from the offense. They can also still comment anywhere, any time they wish; it's possible there are users out there making dozens of awful comments a day.
If the user is banned temporarily, then this also does nothing to prevent them from continuing the same behavior after they are allowed to comment once again, other than the threat of further punishment. And would bans involve expunging of the offending comments? Or of all comments made by the user? At what stages of punishment would any kind of action like this be permitted, if ever?
And if they are to be banned permanently (I would hope only after some pretty grievous offenses), then they can never cause problems again, but they could very probably just make new accounts, as mentioned by
@Nick86. Do you have any plans in place for what will be done with repeat offenders or users who are frequently butting heads with others? Do you have any ideas as to how you will encourage reported users to improve their behavior?
I'm sorry to nag on too many points at the same time, because I understand this is a broad and difficult subject, but this is just what crosses my mind when I read this post. You have titled it "Goals of Forum and Comment Moderation," but I didn't see many goals outlined.