First point I agree with, but it wont stop it from coming. The accounts they are using are only used for a limited time.
Second step, no matter if only one or more reports were required this measure is unreasonable, it would not be used for a good purpose.
I suggest that you implement the “report as a gold spammer” function and have 24/7 people working on solving these accounts, they are not only gold spammers, the accounts are probably hacked accounts, a subject you are already putting a lot of effort into.
I am seriously tired of seeing goldspam in /map chat.