I am pretty sure it is him, even if the evidence is not 100% conclusive because he can always claim to have made a transaction with someone else.
I am also pretty sure it is him.
But then since he was unbanned @naim027, he is not guilty of ban evasion. I am not going to tag him either, but others could find a reason to transfer the sins of naim027 to other of his alts.
One thing I admire about naim027 is his ability to build up accounts very fast and attract as many as possible merits within a short time. I was sincerely pained when he damaged one of his alts that grew very fast - @AnotherAlt.
He has the super power to build accounts very fast because of his considerable good writing skills, and he is also talented at damaging the pretty good accounts within a short period of time.
My fear and worry is not naim027 being able to earn with his alts, but him getting into DT will be worrisome. Both naim027 and Anotheralt were at the verge of getting into DT before he was bursted.