Before you can accuse any player of Lag Switching and Cheating, make sure your not the one lagging. If you continue to shoot at a player but do no damage, chances are it's you. This could be because of your ISP or heavy traffic in you area, or something with your equipment. I know I have had problems with lag because of my ISP, and also bad cables at my end.
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for the majority of situations reported i see this as an example if i see players popping in and out and i'm taking damage, as well as everyone else on my team they are doing the lag if i am walking around people and they completely ignore me and i can hit them i am lagging its pretty simple to see who is lagging and who is not
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While this is true if your killing the team and not that person then they are using a switch