That's a post from one year and half ago, based on how players had reported GMs handling such cases, and on a different situation. It isn't something mentioned in any rule, simply because in cases like the one you're linking that was something brought up by the person banned when they wanted to appeal, not by the one making the report.
That person got banned for it and was complaining that he had given the item, something the GMs just couldn't know from the report and evidence presented if the one reporting maliciously avoids showing any of that just to be petty. If he showed evidence in an appeal that he had handed over the item, the ban would likely be lifted.
It has nothing to do with what you're trying to do, which is the opposite of what that thread was about. You got the item and are trying to get someone banned when nothing was stolen in the end.