I admit that we have the same address as i gave it to her for not using it anymore.

"Not using it anymore lol". Nobody is going to buy that, but I suppose the feedback can be changed to merit farming with a "friend" if you prefer.

Thus it mean that the rule should only be applied for new members? and higher member are excluded?

Twisted logic. Do you think one member is responsible for leaving negative feedback on every instance of potential merit abuse that ever happens?