I think the reason it's a reportable offense to blizzard is because rooftops are used to evade NPC guards who are there to stop PvP in certain areas.
A quick google search pulled up this (old) thread with this interesting quote:
Seems pretty clear to me that attacking anyone from a rooftop in any non-outlands area is a no-no regardless of how much "fun" you have doing it or how long you did it for.It is additionally important to note that our stance toward rooftop camping in Azeroth has not changed and will remain a punishable offense when verified by a Game Master.
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