Yes it matters, because it isn't banned based on the content, but on the context. The context being the repeated harassment of a single person by many. In your

Yes it matters, because it isn't banned based on the content, but on the context. The context being the repeated harassment of a single person by many. In your example no one is going to get banned for that, but they will get banned if after getting blocked they create a harassment campaign of hundreds of people to repeatedly tell the person their religion is bunk. There is no "discussion" there, it is purely for harassment reasons.