Moderators do not suspend users because of flagged comments.
They suspend because the flagged comments are rude.
An auto rude flag is generated when there's too many helpful rude flags against a user. The moderator then manually reviews the user's flagged comments and decides whether or not they are being flagged correctly, i.e. rude and whether action needs to be taken.
As a former moderator on two sites and having handled a lot of comment flags (>75,000 flags in total note), in fact deleted >100,000 comments on Stack Overflow alone (not including Stack Overflow Meta) I can say, you get used to seeing who regularly flags and their flagging pattern. It's easy to pick up if a user is targeting a particular user unnecessarily and if a mod notices that, they will generally have a word with that user. As targeting a user for flags can be construed as a form of harassment, at the least it waste of moderator time.
There comes a point where the community needs to settle down and trust the remaining moderators left on the sites, particularly on MSE. The site has exploded and they're two mods down.
Tinkeringbell gave her answer here. Rather than make accusations, perhaps it's time people supported the moderators on the ground trying to keep the site clean. Robert Harvey has a load of experience on the site. I have the utmost respect for Robert, but that doesn't mean he is flawless. I have no idea whether or not a suspension was warranted, but I trust Tinkeringbell not to go out on a limb in this current climate and state her case as a moderator. If Robert wants to take this further, he is more than capable of doing so.
note: fun fact there are not many people in the history of the sites who have handled more flags. Ergo I understand the flagging system better than most.