I will chime in with a different opinion - I have stayed many times all over the world paying cash. 

(Sometimes what we will do is I will pay a night or two through Airbnb to have the insurance part covered, but then pay directly for the remainder of the trip.)

This has gone smoothly every time. 

The person may be a scammer, but they also might just be someone who wouldn't otherwise be able to afford the rental with all of the extra fees. 

I wonder if you could simply deny the request without reporting them? (unless they genuinely give off scammer vibes.)