There should never be a ban on such a thing. It’s ■■■■■■■ stupid. Say, for example, you and your friends wanted an extra account for buffing their chars. Why pay the ridiculously over priced squires, alchemists, repairers and whatever when you could literally make your own character on a separate account. Owning two accounts and dual clienting, or even using on two separate computers is no different than just playing two characters on one account.
Now when people multi box and bot/macro then I can see that breaking some tos agreements. Unfortunately like the other guy in here said the ip sharing of family members or roommates could be seen as “multiple accounts” And get them banned as well which is unfair.
