EDIT: I am going to include some screenshots so that what I am seeing is clearer.
It appears all new answers no longer appear to offer a “flag offensive” option. @dajare suggests in a comment below that the variation may be due to karma settings. The lack of a “flag offensive” option makes SPAM reporting
impossible more tedious as we now have to use the close link and corresponding Reasons field as indicated below by @mariosv. It also appears to be impossible to flag a user for spamming, which would be even more useful. The option against answers appears to have been removed in only the last couple of weeks.