Yes, SWF does use COPPA to sign in but the spam bots get in somehow. I have send messages to SWF about the problem.
I'm not sure who is getting any of the reports you are sending about spam, because the mods are not getting these reports. I would say that you don't really need to send reports because we (moderators) are routinely checking for posted spam and deleting them as we see them. I can assure you that I'm dealing with many of these daily and I'm feeling the frustration as well. Most spam is posted during early morning hours (while most are asleep) so when you come in on the morning, that is probably when you are seeing it. When I come in, I immediately go to delete and ban these and also check throughout the day.
If you don't want to bother with sending reports, then don't, because I can assure you that Bang Guy and myself are taking care of these as soon as we check in on the site.