@magipi, it's cheating if you use it to "sandbag", that is, throw a lot of rating points so you can enter a competition at a level where you would expect to win all your competition games, or to ensure that in a subsequent round of a competition you're paired with weaker players.
But for those of us who never play in competitive situations like that, how on earth can it be cheating or rating manipulation? Resigning in a won position can never, never, increase my rating. The way ratings work here, you gain 8 points when you win, lose 8 points when you lose, and you're paired against people with equal rating. If someone deliberately resigned to reduce their rating by 8 points because they thought it would increase their chance of winning the next game, all that would happen is that they'd win, and be back where they started, with the same number of rating points, and the same quality of opposition.
I'd also point out that it's nearly impossible to distinguish between a sandbagger and someone who loses heart, decides they're incompetent, and resigns a load of games in a row because they're having a psychological downer about their own abilities. I've been there, done that, plenty of times. I should have added that one of the reasons I might lose interest is losing faith in myself, and then I will resign easily.
Here's my decision tree: