I get the point and appreciate the question.
It depends, many of these accounts don't have much steem power and they are just abusing the bots. Most but not all of them are pretty safe to flag if you don't make a big drama over it.
However, for those who don't wish to risk it. Flag some one your own size that is spamming or creating low value material. I get the risk...
Isn't not doing the right thing out of fear.. The same as doing the wrong thing? Both are dishonest and greedy in my opinion. Each person has to ask themselves.