PaulTon:If the player in question has shut down his 1st account to open a new one, then he is not breaking any rules. Or am I wrong? It's certainly not ethical or sporting behaviour though.
Depends on what the highest level of his/her first account was. If in fact it was legend or TL, then he/she would be. I am pretty sure the TOS say that you can shut down an account and start a new one but you are not allowed to earn credits with that new one until you reach the equivalent level of the account you had previously.
So he/she may or may not be breaking TOS depending on when he/she started earning credits with the new account and where the previous account was in tier