I think you should give them a little bit of leniency for their names

I would ignore the merit farming issue, and address the fact this couple is a clear example of someone making many very low quality posts across many accounts.
Well it's both really: shitposting account
and merit farming.
I say avoid the drama associated with tagging him, and see that he is banned if his posts support that.
He has replied saying the high level accounts are his "friends" accounts, which is probably a lie. I say review the high level accounts and ban them if their posts are poor enough, or have theymos look into if they are the same person or not.
I think it is pretty clear he has created many accounts with the intention of ranking them up with
low effort posts, and selling them. This kind of activity is a problem on the forum and should not be allowed. (I would not have an issue if he was putting effort into his posts, and contributes to various conversations).
edit: actually thinking about it for a bit, there is a good chance there are more not connected via this merit circle. I say have theymos look into his current alts and ban them all if they meet the criteria.