I know from experience that is is extremly frustrating and deeply insulting when a developer marks a valid bug report as "NOTABUG" or "WONTFIX", no matter how friendly he is while doing so. When somebody closes a bug report without taking any action whatsoever, without even acknowledging the problem, this feels to me just as if he said: "Shut the fuck up, we developers have better things to do than care about stupid users." It doesn't matter if the developer uses polite wording, I'm still insulted.