Over on Reddit user Arsenal2454 has uploaded a gif detailing the new report system in Blizzard's Overwatch, and the general overview of this system is that it's a lot more detailed.
There are now several categories of report, which are spam, abusive chat, cheating, griefing, inactivity, bad Battletag (username), and poor teamwork. Better still is that each of these offers an explanation as to if you should report a player for that category i.e. in the abusive chat category, it's clarified that asking a teammate to switch characters is not abusive, but hateful comments are.
Is this a much better system than before?