I have been looking at this report for like an hour, and I still don't know what to believe. At first I thought he was legit, but now I don't really think so after looking at all the replays, screenshots and youtube videos for like the 32940232 time over.

Taint made some valid points which I think was very self-explanatory so I don't really need to repeat the things he said. But he have already proven us how it looks like to fight someone based on distance, and after watching all of this and especially this post from Taint:
I've done my part on the investigation, I would like to disagree with my fellow TGM's.
User is using Aim assist, which is implemented in the hitbox itself as some of you may already know. To put it in a simpler way, it wasn't as obvious because the hitbox was on a lower value and hence why his shots seem to be 'normal'.
Also, I'd like to add that I reported this guy a while ago and he got banned for hitbox, not to mention "once a cheater, always a cheater" and I do believe that quote is accurate as it stands.

I mean if the guy is gonna try reverse psychology by showing what he can do, at least don't make it obvious..
Look at his crosshair and how it jumps on the enemy for a split second and goes off of him again, this is basically aim assist.

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Never knew 90 ping difference meant the shot has to be THIS off?

Click here to view the original image of 800x600px.

Hmm, why does it look so familiar though?
Right, now I remember..

0.25x at 0:06 to see it in the video

Click here to view the original image of 834x477px.

0.25x at 0:20 to see it in the video

Click here to view the original image of 832x478px.

^FYI; He got banned for this.

They look very simliar don't they?

Round 9 - hits are off, hits hard from quite a distance.
Round 11 - crosshair shakes for some reason (?) possibly aim assist is on

I won't highlight anything more as I think this is sufficient evidence of him hitboxing.
Yes from me.

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Edited:
Apparently lemon's friend 1v1'd this guy as well, here is additional evidence which I've watched as well
Look at how the guy was winning earlier/dominating but started losing afterwards..?
The guy literally started dying a lot faster later into the game.
http://imgur.com/a/dhDMW
https://www.sendspace.com/filegroup/...0H63nV324w442w
I've come to a decision which is that I think he's not legit. I can't say I have some doubts, especially after that you provided a screenshot that was also 118 ping, and I don't know, maybe it could have gone even a bit further sometimes during the fight. This would have been so much easier if we had the replays from his perspective too.

But ye, final thought is that I think he's guilty.