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Needs some reading up on networks perhaps
MAC addresses are totally unusable across routers because a MAC address is an ethernet-level entity and is used to address a device only on its local network. And since these are internet forums, there are many, many routers between the user and the server.
If you were to do a "reverse connection" on an internet IP, you would get the MAC address of the first router device in the IPs direction. And blocking that MAC would effectively block all traffic from that router. Since most servers have only one gateway, you would effectively cut off all intenet access to your server (and you'd have to get local access to take it online again).
And, even if you were able to obtain the MAC address of the user's computer through some trickery, all he would have to do would be to use another computer or change the MAC in the network card's properties.