I can, to an extent, understand about making a second account because you got moved etc etc...
What I can't understand is why anyone would think that creating the second account and immediately entering tournaments to win credits is ok. Had the second account, or third, fourth, nineteenth, whatever, been created and you had just gone to the practice/ranking rounds, it's not really that big of a deal under the grand scheme of things... Once the multiple entered a tournament, there is an issue.
If your second account won any money, real or virtual, you are committing fraud. And that is a serious offense.
WGT needs to find a way to weed multiples out.
This was my opinion.