It's not that hard to identify the difference.
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Ceasing to meaningfully contribute for the remainder of the match if you still have support equipment, useful modules, or weapons (with any necessary ammo) available. Losing your primary weapon is not an acceptable excuse for hiding and/or shutting down if you still have a secondary weapon, a support-based item such as a TAG, or a consumable module available for use.
Running out the clock, or needlessly extending the duration of the match, in cases where doing so will not assist you towards victory.
Running out the clock or needlessly extending the duration of a Faction Play match in an attempt to keep a particular group or Unit in the current engagement for as long as possible, in cases where doing so will not assist you towards victory, is not considered an acceptable tactic.
Disliking a map or game mode or attempting to preserve a player statistic such as Kill/Death Ratio are not acceptable excuses for non-participation
That's the CoC.
If you're taking steps to win the match, great. If you're fighting and doing enough damage to secure a win, great. If you're just dragging the match out to pad your stats and you get reported, expect to get dinged.
If your 'play style' consists of trying to be the last one to die and pad your stats as much as possible, yeah. That's going to get reported often enough to likely get you a ban and nothing of value to the game would be lost.
If you want to practice kiting in a Raven do private matches. They're free. Doing your practice in QP on how to drag a match out is, not surprisingly, going to get you reported and based on CoC it's likely to end up in discipline.
You're playing a game with 23 other people. The idea that you're expected not to be a **** to everyone else to pad your stats really shouldn't be a surprise. It's unfortunate that it seems to be for some people.
To the OP, if you're doing your best to win then great. If you've got no expectation of winning and you're just trying to pad stats, absolutely that's something you can be reported for. Full stop. How that plays out is up to PGI when the reports get filed but I've absolutely seen people get bans for it. Obviously there's some grey areas but again, the question is 'are you taking steps to win the match' as in are you engaging aggressively enough to kill all the enemies before the timer runs out, or are you just avoiding fighting and trying to get a little more damage in and just maybe drag the match timer out and avoid dying to save your KDR?
The former is legit, props to anyone who gets a turnaround (I've seen it done a couple of times) and the later is against CoC. Someones opinion of CoC isn't relevant - it's the CoC, it's what gets you banned, or not.