Yeah, it sounds to me like there are a lot of little whiny babies on here that do not care if someone is actually cheated out of the right to play. I suggest you have your cousin go ahead and start another account on a computer other than yours. You can go ahead and gift him more items, although that seems like robbery by WGT, since you already did that once.
In fact, I would encourage you to go ahead and file a small claims lawsuit against WGT in your county and once they do not respond or show, you will get a default judgement, which you can then present to them for the reimbursement of the lost funds for clubs that you gifted your cousin.
Also, there is absolutely nothing in the terms and conditions that prohibits someone creating an account and being gifted items by another. I have seen some very low scores by Hacks, Amateurs and Pros and have often been amazed, but those people continue to golf on here and have not been banned. In fact, they have been posted by WGT in the Community Spotlight. They had to have played on an account owned by another before starting their own or they would be nowhere near the scores they continuously post.
WGT takes far too much money from its members, and then forces us to watch *** videos and advertisements so they can make gross amounts more money there as well. I have often been against the tactics of WGT, and by doing what you say they have done, they have actually stolen from you and your cousin, as well as violated the terms and conditions of this site. I say *** them!!!!! Sue them, win and help your cousin out on his new account.