"Therefore, if someone doesn't report anything, how can it be a crime?"
No it can't, of course. (But is it a moral crime? - Discuss).
The only legal crime of course is nighthawking - taking from scheduled sites - which is condemned by most detectorists, PAS reporters or not.
There are some perfectly legal activities that come mighty close to nighthawking though. Finding a hotspot for finds and spending years removing stuff until there's none left and only THEN telling PAS, or not. This is openly discussed as something that's done, on detectorists forums. Some people don't seem to register that it's a bad thing to, yet they'll rant about the wickedness of nighthawks.
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