First of all, those are auctions..Secondly, those are invitations not accounts. There is a difference. All these accounts were created with unique IPs. I learned the hard way when I bought 50 invites and made all the accounts on the same computer. They all got banned in one sweep.
How does that apply in this case? no one needs to make 23 accounts. And how are accounts better than invites? As far as I know, invite gets you an account, so unless the accounts are buffered, they're pretty much the same as invites, except you can't change the username.