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Yesterday, Blizzard revealed their plans on how they're going to deal with cheaters, even the so-called "professional" Overwatch players that are blatantly cheating. Their solution? Permanent bans.
If a player is found to be cheating—or using hacks, bots, or third-party software that provides any sort of unfair advantage—that player will be permanently banned from the game. Full stop. Not only does cheating undermine the spirit of fair play that all of our products are based on, but it works to diminish the fun and enjoyment of others. While we are unlikely to publicly acknowledge when accounts are closed as a result of cheating or using unauthorized programs, we have and will continue to monitor Overwatch for exploitative behavior, as well as take action as needed to preserve the integrity of game.

Blizzard also outlines some ways on which you can report potential cheaters, and provides some things to consider before reporting. All of that can be found at Battle.net and should be a good read for any potential Overwatch players.