If you are looking to "report" a driver (sometimes colloquially called "pirating" a race through intentional wrecking), follow these steps as outlined by iRacing Support:
Most users searching for "iRacing Pirate" are looking for ways to make their car look like a 17th-century vessel. Because iRacing has a robust system for custom paint schemes, drivers often design "pirate ships" for the track. iracing pirate
Here is what those files actually contain: If you are looking to "report" a driver
DIY Design: If you want a unique "pirate" look, you can download car templates from the iRacing UI and use software like GIMP or Photoshop to paint your own. iracing pirate