Take a look at this individual, Sunny Verma aka Anup Joshi, spammer/scammer and he gets away with it: http://groups.google.com/group/adsense-help-guidelines/t/d2b886e919c0550c
I reported this scam many times, and even posted the message to Google hosted adsense forum, but nothing. Take a look: http://groups.google.com/group/adsense-help-guidelines/t/d2b886e919c0550c
I think there are so many adsense scammers reported everyday, that they try to catch first the big fish. maybe he is not that successfull with his method of spamming. That's why they still didn't do anything.