Your TR (Trust Rating) is attached to your account. However when you are using it, they know what IP address and computer you are using it from.
For example, if you happen to have 2 accounts, and report 5 spam or malware from one profile, these will drop. If you then log in with the other account, the later reports will NOT drop, exactly the same as if you reported more with the first account. This is the anti-stalking safeguard, matching same browser and IP on the 2 accounts.
If you were to use the other account through a proxy, those would drop as well, as the connection is not made by the system. However, if you tried to make 5 more reports with the same (first) account through a proxy, they would not fall either, because it knows that account number has already made 5 reports on that profile.
In other words they record both. But the TR belongs to the account, not the other items.
USA daytime is a lot quieter, evenings are a lot busier. Everything goes slower at nighttime, because of the more users overall. Then also many regular reporters also operate at night, after work, which makes more work for the report processing "bot" or program.
Experience with seriously overloading this bot during the Malware wars shows that it cycles through all reporters' report databases, BUT does not totally clear them out. It may process 5 or 10 at a time, then moves on to the next, to give equal coverage to everyone. (There is some indication that high TR might be associated partly with the bot "visiting" more often than it visits never-used accounts). At a time of day many are bulk reporting spammers, it takes longer to clear each queue, longer to get back to yours, so you may notice a delay.
With Malware, and even today for someone reporting 300 spammers in a row, it gets to where nothing disappears for some hours. Then jubilation, "it's come good again!"....but it only lasts for the next 5 or 8 reports, because the storage is still not fully cleared.(Around 80 to 90 reports in very quick succession will actually cause a 3 hour 999 error).
I imagine the same 10 to 15 minute cycle for the report processor as they use for the vote-resolver bot. So every 15 minutes take a short break. Either answer, or vote, or find fresh spammers and set them up in tabs for the next batch of reports. Do the reports quickly, then another break.
I went into a bit more detail than I normally would on Answers, where we don't know if trolls are reading the answers. This type of question is often discussed in more detail, by experienced users, at the Suggestions Board, where you are all welcome to ask or contribute.