The reports go to the "abuse" address, and I get a few of these every time I send a report:

"If you are reporting Unsolicited Commercial E-Mail (also known as Spam or Junk E-Mail), please resubmit your report to report_spam@hotmail.com or report_spam@msn.com depending on the spammer’s domain. Appropriate actions will be taken.

Abuse@hotmail.com, abuse@live.com, and abuse@msn.com do NOT process spam reports. These accounts only process abusive e-mails in, but not limited, to the following categories:

• Child exploitation/pornography threats
• Harassment
• Impersonation of an institution or trademark (like a bank or government agency or charity) also known as Phishing
• Issues relating to account credentials being compromised (hacked)"

Thanks for pointing this out Eddie!

The abuse addresses for the domains msn.com, hotmail.com, and live.com have been updated as of 12/10/09, 4:55am Eastern Time.

Thanks Jeff