I didn't actually calculate a ratio of dead links, hence why I said "about 20-30%..." but good to know the actual percentage and wasn't too far off from the lower range but I would even argue that my unlocking content history would be a poor sample size to begin with. I hope a reimbursement system comes soon but I can only imagine the complexity and workload so I can understand the reasonable time frame. As far as reporting, if you incentivized reporting (perhaps gain credits equal to or even half of the cost of opening locked content) you would probably find more users doing so and could also serve as a temporary way to compensate for dead links.
Sure it may seem assumptive that someone who is complaining about dead links but is not reporting them however I would like to highlight that doing so is more time spent just to undo an issue that already cost the user credits and contribution level score. You seem to appreciate exact numbers so sure how long could it take to report a dead link but I would argue that many people on here did not enjoy paying for content on OF and the likes without knowing what one would get and subsequently were thoroughly disappointed and felt cheated. In a similar fashion, time spent on this forum is just a surrogate for money and adding to the already time consuming process of posting threads to maintain a satisfactory contributor level (not to mention having the content in the first place) and then requesting users to report dead links only adds to the "cost" and subsequent frustration when the "benefit" is not worthwhile. My initial enthusiasm for this forum has definitely waned because of this although I do applaud the moderators candor and work ethic and I can appreciate the need for a method to dissuade leechers. However, there are other forums and methods that are less time consuming with the same level of unknown risk of dead links (surely the mega link takedowns are not anyone's fault and can't be held against).
It seems as though the only worthwhile method to reliably get links on this forum is to purchase a membership (but then again, maybe that's what you are hoping for?)