I believe that it should be added as an option to have a captcha on the report form for guests, just as it is for "forgot password", and other functions that can be abused by automated programs. This would (ideally) be able to be enabled/disabled in settings, like any other options in IP.Board. I currently have the ability for guests to report posts turned off, mainly because if I don't, spam bots will (and they have before I turned it off) fill in the report form with spam. I for one would love to be able to turn the ability for guests to report posts on, with the CAPTCHA option so I don't have to worry about spam. My community exists just as much for reading as it does posting, and there are many 'guests' who read posts every day, but never register because they don't intend on posting... these 'guests' are just as much of the reason I started the community as the members are.
This is a really cool modification idea, and adds a nice additional layer of security to user accounts. However, I cannot say that it's worth the 45$ + renewal fees you're requesting for it. The main issue I have with that price; is that the modification is easy to create if you're a PHP programmer, and that other forum software and CMSes offer two-factor authentication modifications at no cost. If this was 5$, 10$, or even 15$ I would have purchased it in a heartbeat; I do believe developers have the right to be paid for their work, but you're simply asking for too much.
I'm going to be very blunt here. This method is extremely controversial, and perhaps (no offense) one of the worst "old tricks" to make your board appear populated. Members aren't dumb, they'll either catch on that the fake accounts have suddenly stopped posting, or will see through the accounts and notice that it's all one person. The falsely generated discussions don't appear nearly as fluid as true discussions. Deceiving your members or potential members is no way to build a community. It will earn you a bad reputation, and make you seem like you simply want the power of being the administrator of a large forum. Do you know what's just as easy, and a much better way of getting posts and members to your board? Starting a community about a topic you and your friends are passionate about, and having them join in on the fun! I'm absolutely appalled at the recommendations to "Create Controversy"! Deceiving your members is no way to build a community.