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Because a good deal of the posts moderators make would be reported (regardless of whether or not they were actually inappropriate). Making moderator's posts reportable is like asking for instant report queue abuse, and negates the legitimacy the feature in the first place.
If you think a moderator has abused his post or broken the rules, feel free to send a PM to Urk or DeeJ, or another ninja with a link to the potentially damning evidence.
[Edited on 01.04.2013 8:39 PM PST]