I find SB reporters sometimes too eager and even flagged some skips due to an incorrect category. Not that it’s a mass issue, but it has to be worked on.
Otherwise it’s fantastic.
(SB has different categories of skips. E.g. sponsor ads, self promotion/merch, like-sub-bell annoyances and so on. You choose what you skip.)
The Highlight feature (a button that takes you to a community-designated timestamp right away, intended to be placed where the primary content of the video actually starts) is particularly bad about this, though I have seen it used to comedic effect. A particularly unbearably cringe video had a highlight that jumped straight to the end so you didn't have to watch it.