Google’s Webmaster Central team has just published a new blog post where they talk about what happens when you create a spam report along with some advice on how to write the reports:
http://googlewebmastercentral.blogspot.com/2010/11/how-to-help-google-identify-web-spam.html
I’m not sure if they actually pay attention to the poker results, or if they have the same hands-off approach they do with porn, but the post is definitely worth a read regardless.