Just to chime in on (my understanding of) ban evasion:
If you get banned, it's you (as a person) that gets banned, not (only) your account.
So, it doesn't matter if your account is a hand-me-down of your uncle, or if you found the credentials on a piece of paper laying on the street somewhere. If an account under your control gets banned, you (as a person) are no longer allowed to post using any other accounts for the duration of the ban. The only exception is making a new account (or using an existing account) to create a ban appeal in the meta section for discussing your ban. Everything else is considered ban evasion (which is a bannable offence).
It doesn't really matter why you got banned in the first place... If you don't agree with your ban, the correct order of doing things is: using a new or existing account to create one topic in meta to appeal your ban and ONLY post in this topic whilst your ban is still active. If your ban gets reversed (and only if) you can start posting again outside meta.
I know it looks like people don't make a big deal out of ban evasion most of the time... I don't really mind... But to my understanding (after being here close to a decade) those are the "official" unofficial rules.