he got agree and decided to open another account on the same casino (his first mistake), then withdrew all the money on the first account, and deposited exactly the same amount on his second newly created account (his second mistake),
I don't think he is sensible enough to do that and this still makes me think the story looks somehow. If he was limited on his account and bet with $10 and won, he could have managed with that until after that day to open a new account if he wanted. Opening a fresh account just after he was limited, the casino will have an instinct that he is the same person, and he deposited same amount he withdrew from the limited account. Probably, he might have bet same amount he was milking the casino with

which gave them a confirmation and prove that he was same person.
Now, I just want to ask us, if you own a casino, and a particularly customer is always winning, winning and winning, would you kick/ban the customer, or limit him or her?
And why please?
Why do casinos limit or ban a user when he or she is winning too much, but do not do the same when the user is losing too much as well?