I feel like this immunity is abused by players who create new accounts knowing their first 10 trollings are free. I don't really see the point of giving them special treatment, since it's not that hard to know that screaming slurs or revealing the mafia is bad.
Right now punishing someone for gamethrowing is almost impossible because of the definition of gamethrowing (it's only punishable if you admit it, with only a few exceptions). In the case where a new account throws and they can be punished for it, it's obvious that they had malicious intent. What I want to say is that this immunity won't save newbies from being punished for being ignorant. It only protects toxic players.
I would understand it if the game was p2p, but since anyone can make an account for free on mobile, this can be endlessly abused by trolls.
Maybe we could give "newbies" some kind of leniency (like allowing them to shoot the revealed mayor as vigis if they don't admit they wanted to throw, because there is a slight chance they didn't know mayor was a town role even though that still sounds very hard to believe). But things like revealing the whole mafia while laughing at everyone are inexcusable.
Maybe new accounts could get a "new" tag for their first 10 reports, so jurors can go easy of them but still punish them if their intentions are obviously malicious. Please listen to this suggestion.
I suppose examples are not necessary, but here is an example of a new account (who admitted being an alt) abusing this mechanic to gamethrow: https://blankmediagames.com/Trial/viewReport.php?id=3378428