When an accusation is made, there are no set rules how one should address them. In my case, I mostly ignore threads are created in the Reputation board about me and maybe others can do the same if threads are created about them because not responding should not and does not imply guilt. However, I did send a PM to Learn Bitcoin asking him to post a direct response in that thread but he refused.
Here is my point of view on the matter. I think the Learn Bitcoin account has made a mistake by not responding to the comment in the same thread it was made. His subsequent refusal to address it does add to the speculation especially because Naim027 was a prolific account farmer and also a compulsive liar that would gladly do whatever it took to line his pockets regardless of the way he did it.
Man, doesn't this seem a little twisted on your part? It's okay if you don't respond to every accusation against you, but it's a mistake if someone else ignores such things.

The next thing in this case is to start some discussion that was closed much earlier and I did not see that any new case or evidence was presented about the whole matter. It is quite unclear to me why this topic is here again and what is expected as the final resolution here.
I exchanged a few messages with Learn Bitcoin a couple of times and I did not notice any bad behavior from him. I don't know if it is anyone's alt account, but with the second part here I would agree with Poker Player's statement, currently, LB seems like a correct member of the forum and until proven otherwise, I would not base an opinion about him based on presumption.
I'm sure Learn Bitcoin had at least one forum account before this one, and knows how to get positive feedback and get into DT. I also believe that he is a good forum user with this account, and I reflected that.