Should prospective cheating be reported Over the past 3 months due to Covid-19, many of my peers have pinged me during exams asking me for answers to questions. I, of course, turn them down (albeit after I'm done with the exam so even if I sent it they wouldn't gain much due to the limited time left). I am usually at the top of my class, so I don't suspect that they ask many more people after me. So far, I've only reported cheating that I knew is actively taking place.

Should I also be reporting this type of prospective cheating where the other student doesn't actually receive any benefit? It feels wrong to me to punish those that gained no benefit, yet a friend I was causally talking to said that these people should be reported too.
These students are attempting to cheat. “Prospective” is not the right word here. They have already crossed the line from just contemplating cheating to actually doing something. The fact that they derived no benefit (as far as you know, that is), while perhaps relevant to the significance of the offense and the punishment they might receive, does not change that fact. It’s clear misconduct and not at all morally grey.

To put it differently: if you saw someone attempt to rob a bank but fail, would you think you needed to report it? If you saw someone attempt to kill another person but be foiled by a lack of assistance from someone they turned to for help, would you report it? Etc.