I am sure it is. All mine plus one of my friends I used is banned. Sadly he no longer plays cuz he dont want to grind all over again. 2 of my alt accounts had a little gold used on them, so apparently money dont mean much 
You are allowed to have multiple accounts, you are just not allowed to share or trade any account.I’ll have more then one account and did never get banned, there are a lot of players who have multiple accounts and the GM’s can see afaik which accounts getting used on the same pc or so.
Its basically a browser-window game in client-server mode. Devs, as well as GMs etc., can see your usb hardware, your window size, your resolution etc. Besides that the devs would see your IP and a couple of other network things. This could be overcome rather easy, but for what? I would guess most like 99% of multiple accounts are just because s.b. forgot the credentials, likes to see the game developing again from the beginning or just fun…
Milf is one of the few players I wont willingly antagonize, but the ones you should be angry with are the ones in charge of game direction, not the players.
In fact, you should engage in every free form of available cancer because the only things that drive a free to play game with cash shop are sales and popularity which is a little ironic because if they nerf all the freely available stuff not enough people will stick around long enough to feel like spending money, which ultimately results in a reliance on aggressive control of information and a false advertising campaign to draw in and trick people to push player turnover. Gaijin doesn’t have those kinds of resources to burn so my only conclusion is they’ve settled for a niche audience within their community that they know will buy whatever they push.
Here’s how I look at it:
If you’re having fun then spending money is justified, but if you feel like you need to spend money in order to have fun then you’ve encountered a supply and demand business model.
How you spend your money is really up to you, but buyer’s regret usually stems from the latter.
And if he singled out someone like Yummy Tummy you guys wouldn’t give a cr*p. In fact, you’d probably join in. So, you’re only getting offended that someone doesn’t like one of your idols or internet friends!