‘false reports’ - what percentage of those are malicious is a question they should be asking themselves. False claims like that are bad as in such crimes, the mentality is guilty until proven innocent in the eyes of the public at large.
You don't stumble upon that many images of child sexual abuse in normal web browsing.
The law does not discriminate between someone pursuing images for their own usage or to report them. If it did, every criminal would be able to use reporting them as a defense in court and look at them for decades.
Possession / viewing / downloading is illegal because it is very difficult to get probable cause for distribution. Some of them encourage distributors as-well. If viewing was legal and it led to more reports and content being taken down, that would be positive but it could go the other way with it being harder to pursue.