Nope. As far as i know, anyone on your blocked list can still see your items. However, when they try to purchase them, they get a message from eBay stating something like "this seller has decided they do not wish to sell items to you'".
I know this, because I recently got an email from a buyer on my blocked list asking why I did not want to sell to them.
I'd say it is safe to assume then, that they are still able to report your items.
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