...Merit system abuse!
Is it a scam or not? Say it straight and we'll all know what to do whit it
It's not.
If a DT member tags you for something stupid involving merit (ie. probably anything less than selling merit), then they're not going to be a DT member for much longer.
If theymos says this, don't expect much from the DTs in this regard.
Congratulations! You just justified every merit scam!

Don't feel bad that nobody is nailing the two accounts just like what you thought will happen because I don't think that it is a scam or some sort of offense that needs immediate attention.
Sending merits from one account of the other by the same user is called merit abuse and not scam because the user hasn't taken anyone's funds to render a service and didn't or has involved in any scam activities. You should know what scam is,this is a big word and is like you want to tarnish the user reputation. The DT members will look up to it,if the action is worth a neutral tag or not.