Even though there are casinos that are friendly to VPNs, and someone uses VPN to play at the casino, they are actually still vulnerable where the casino will have a problem with it later.
I've never come across a casino that accepts the use of a VPN. Even those who claim to be friendly simply fail to mention it in their TOS as a mechanism to attract maximum traffic. However, the use of any type of anonymity quickly becomes a violation of the terms of service without the need to explicitly state this in the TOS.
Logically, no casino would accept this, as it encourages multiple accounts and system manipulation, and it also doesn't meet the requirements for obtaining a license from any authority.