In my opinion the user Natsumi/SIKE aka Steff isn't ESPing. As someone who make Skype calls with him often, I can say that he uses soundplay because everytime he plays I can hear his sound from Gunz and its very loud. But all this isn't enough to decline this report.
It looks like the user was using soundplay and not ESP. You can notice in both of the replays that everytime there's a sound coming from one of the sides, he almost always turns immediately to the side the sound came from. If he was ESPing, he would look through the walls before to make sure the enemies are really there. I've watched the replays twice to make sure I didn't miss anything, and tbh there were no suspicious moments.
In conclusion, in my opinion this report should get declined because the user isn't ESping.
