I report them from time to time. I'm not sure why people don't take them seriously. If 500 people a day came up to your front door and tried the knob, hell maybe even tried a couple of keys in the lock... I'm pretty sure you'd be calling the cops.
An ssh server isn’t really like a front door though. I don’t necessarily think attempting a random ssh server should be a crime.
I used to spend time on custom iptables scripts but came to the conclusion it’s much better to just architect things in a way where the bots and scanners can’t plausibly create a problem and then ignoring them.