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Edit: The above post shows me logged into irc at the same time as mr_moon but with a different ip. We are clearly different people, this should be enough lay to rest any claims that I am mr_moon.
Based on just that? No, not clearly; it would be easy to run two clients side by side with one of them connecting thru proxy, or two machines and different internet conenctions (there are even cellphones with IRC clients nowadays). I'm not saying anything about the accusations, i'm just saying that different IPs in IRC (or many other systems) doesn't mean much.