Cheaters exist but whats even worse to the whole "hacking problem" is all the people who see hackers around every corner, only because some opponent get lucky with a spray or a sniper HS etc. In many cases, it just a little thing called "skill difference". What some people can do is just so far out of another players skill range so he thinks its hacking.
Here are just three situation that happened during my last gaming session where I probably got multiple false reports from people who felt "cheated".
Situation 1: Just a good spray. One-clipping a guy from not super close range which isnt a big deal if your opponent is like at a gold-skill level. After that, me and my teammate quickly killed his only remaining teammate and the two of them was spectating me for quite some time and most likely sent reports.
Situation 2: Me and my team had just fought and knocked two of an enemy team in the EASTERN edge of Hydro dam. The second guy crawled away and fell to the area under the east bridge so I followed him down to execute and shield swap. Then the last guy in the enemy squad attacked and clearly saw me standing down under the bridge. Then I ran to the west bridge and grappled up and intercepted him as he ran to what he believed was an enemy free direction.
After that, his entire team spectated me for at least 2 minutes, probably reporting me and said things like "speed hacker! he was under the bridge and suddenly he was up in the house and he turned his hacks off when we are spectating him waah waah.... " =)
Situation 3: The most bizarre situation of them all. My random teammate who was dead and spectated me reported me. He said like "FU you hacker. I can see that your aim is snapping, Im gonna report you"... Wtf??