The creation of special account is to avoid of having negative feedback since it will only be used for such purpose since the main issue here is the account/s of having negative trusts/tag because mods even admins can be tagged, like who knows they are not inevitable from that.
Let's say one of the forum staff creates an account for that specific purpose and at some point in time he gets tagged for something (on his main account). Since this new account is connected with his main one, it will automatically get tagged as well. Therefore, creating new account just for that makes no sense to me and unnecessary complication.