It takes more than an accusation to ban someone.
paying premium members not banned for computer use

Absolutely correct. One of the benefits of premium membership is the big orange cheat button that gets added. As always diamond gets to use it the most; 3x a day, platinum 2x, and gold 1X. It's a well loved feature...
Now seriously Tom Petty, was my post any more ridiculous than yours? They ban titled players every month; you seriously think being a premium member makes a difference? There are any number of reasons why they haven't acted on your report. If you really feel this way, take it to the forum...
https://www.chess.com/club/cheating-forum

Only a small group of staff can close account for FPV; moderators can't. So reporting via the profile is the correct route to take,
https://support.chess.com/article/209-how-do-i-report-someone
I feel chess com wont ban players when they use computer when they are paying members.
4 days ago i reported a player who every game had more than 98% accuracy against me....one time even 99.5% .....yet this player is not banned yet.
I really am disapointed in this.
I might consider cancelling my won paid subscription because of this