I installed a new 5.0 Forum with no other Forum version installed.  I have a pretty plain setup where the Admin created the forum and only the administrators group has global moderation.  When I tried to report a post to test that functionality, no emails went.  I discovered after looking at the sproc that adds the emails to Forum_EmailQueue_TaskEmails that the Forum_User entries had a null value in the EnableModNotification column.  When I looked at the UI, the checkbox for that field is checked.  It makes it look like it's pre-enabled when really it's not because the user gets setup the first time with a null in that column.  I think there should be a non-null value in there when the row is first created when a user visits the forum the first time, either that or don't check the box if it's null.  Once I went to the admin's profile and simply clicked update (with no changes since the checkbox was already checked), it set the EnableModNotification column to 1.  So, not the end of the world, but kind of a bug.

Chris Rock

Of course, but that's not my point.  When a user does visit the forum, they get an entry in this table and the EnableModNotification column is null to start with.  So even if they are in the moderators group, and if they were to visit the forum and view their settings (without clicking update) it would appear to them that they should get the email.  The reason they don't is because the row is initially created with a null value.