This isn't really true. His accounts will only possibly be banned if they're publicly directly linked somehow. Op could create 20 new accounts from the very same IP and computer and nobody will ever know because there's nobody looking into these sorts of things. People  are farming accounts on an industrial scale and are still free to post away on their hundreds of other accounts no matter if we've already banned 50 of them. In fact, this likely isn't op's only account and I'm sure his "friend" is still posting away.