I don't see the reason why you should get banned for this name.

I think the idea about mii name bans are to eliminate all obvious, intentional, uncontroversial, or blatantly offensive names. Not to hunt for unreasonable and uncommon reasons to ban a common name or pattern.

Though i did not agree with him at the initial moment, I understand why Tock made his point in the past about mii name bans. Still, however, there's a solid line between those using offensive names intentionally, and commonly/uncommonly made mistakes.

It means Heavenly Karts...and? Where's the problem? I don't get it.

...what.

This makes the whole sense...NOT. It is two letters...they don't assume anything about that. So your whole concern about this is completely unfounded. The question is rather, what your friend assumed with this name? Racism?

For the case someone reports you. And an admin checks the report first. Either he/she ignore this because it is nothing (which it really is) or he/she reject/decline the report. That's all.