I want to ask that sometimes we report these types of accounts but moderator didn't took any action so in this case these accounts should deserve negative?
Imho, there's not much sense to give them negatives because once you do, they just ditch those and start using new ones for thread bumping. I used to tag those sock puppet farms, but eventually I got bored of that whack-a-mole game so I rather report them to mods and ask for perma ban which often happens when account is brand new.
In Utopia weekly review bounty I found many accounts which created in same day and all accounts have the same posting style( Posted UTOPIA #POA in 4 other bounties thread to increase activity). The gang of these cheaters created more than 20 accounts to grab all reward. These accounts are abusing forum rules So there is anyway to report other than bounty manager reject them?
You should definitely report them to bounty manager and if you have time, you can create a topic and provide the evidence that those accounts are indeed connected and controlled by the same person so at least they might end up with negative tag.
From what I've seen, they usually just do hit-and-run jobs if it's for a specific purpose, and nobody ever knows who's behind any of these various accounts.
Usual suspects are
Vitor Services who I believe are responsible for majority of thread bumping/shilling here. nutildah idenitified them first years ago and you could track their work across hundreds of ann threads in altcoin board.