I sometimes report them but I seriously doubt whether they can do anything.
First, spammers can spoof their sending address (eg I get some for Asian Brides etc that claim to come from ebay.com -but closer insprection of headers shows different-and if I select block sender it does actually block ebay.com).
Second, they can just tweak the email account address- both before and after the @ and thereby create millions of variations. So close one and anothe rpops up
Third, some are just generated from hacked accounts of innocent parties.
Unless there was a huge effort put into one particular case I doubt any of these are traceable and are overseas so outside jurisdiction