Multiple moderators handle flags at the same time. We don't always see the same things when a user or post is flagged, and we all react in our own way, so occasionally we differ in our actions. In this case, you'd flagged that the user had been posting these same questions the previous day, but had deleted their account. The moderator who saw this probably determined that this was not the case and declined the flag (the same user was not posting these questions).
However, others flagged several of these questions in a burst, and we noticed that there was a pattern here, so I marked your second flag as helpful because it pointed us at the real issue here. I couldn't reply to your flag, so I left that comment to let you know that we were looking into it and you didn't need to flag any more of these questions by this same group.
Thanks for taking the time to help us out here, we really do appreciate it. In regards to the declined flag, we can't reverse that status, but don't worry about any negative effects there. The badges we have for flagging only count helpful flags, and if you keep flagging well this won't matter at all. I have a few declined flags myself, and they didn't hurt me in any way. You did get one flag marked helpful out of this, so you came out ahead.