The incident reporting system has been discussed mostly in the context of fully registered users reporting harassment of by other registered users.

We should also clarify these scenarios:

• can a user report an incident based on a comment from an anonymous, IP editor?
  • conceptually, this would make sense as comments from IP editors might be as likely, or more likely, to be harassment. In terms of concrete actions for those receiving the report, they can look at blocking edits from the IP address for some period of time to mitigate harassment from a particular IP address
• once #ip-masking rolls out, we will have temporary user accounts instead of IP editors.
  • Again, it probably makes sense to allow registered users to report comments made by temporary users. Administrators would be able to block the temporary user accounts, and also communicate with them via talk page messages