Technically they are not doing anything wrong to get reported. The only way to report a person with a smurf account is if that smurf account is boosting or throwing the game.
Im just hoping in the future, they can at least find a way to reduce the amount of smurf accounts, but realistically they really cant.
Smurfing is an action you take⌠youâre not automatically a smurf just because you bought a new account.
The pre-requisites for an alt account to be defined as a smurf account makes them reportable and bannable
But regardless of whether itâs a normal alt account or a smurf account, players are still reporting them by the masses because they keep actively ruining everyoneâs gameplay experience. Their MMR is so highly undervalued that it puts their opponents at a massive systematic disadvantage. Even worse yet these alt accounts have a high tendency to be extremely toxic and/or throw games. Nobody needs or wants to see any of that in their or othersâ games so the only practical solution to combat that is to actively report them, which btw works
In short alts are actively ruining games by abusing systematic problems and the players are responding to this by ruining their accounts by abusing systematic problems regarding the automatic report system. Itâs all in balance
I personally would never do something like this no way surely roooight rooight 
Alt accounts = Accounts used next to someones main account, user isnât specifically throwing to stay in lower ranks. (Could be using it for some other things, though thatâs not important here)
Smurfs = Accounts used next to someones main account of which the user throws to stay in lower rankings.
So if we are talking about smurfs, then yes, itâs something reportable.
Thing is, you canât really know for sure someone is a smurf just by seeing them play good⌠so reporting them would be next to useless.
This is the definition of a âbannableâ smurf-
But by no means is it the single definition of a smurf.
At a minimum the devs here have acknowledged the idea of using a new / alt account as smurfing- but defend it by saying âthey get placed where theyâre supposed to be pretty quicklyâ and that itâs only reportable if theyâre throwing.
And many, MANY other games have started taking actions against the previously mentioned type of smurf (using a new account), listing it specifically as a problem.
For example- we can look at some changes / statements from the dota devs on this topic recently (They started doing this last year). Again, lets quote the devs there on it:
Of course thereâs considerations to make as Dota is a free to play game- I still however feel thereâs enough to make the argument an experienced player, on a new account, is by all means, a smurf. Many âin the communityâ feel this way, as do the developers from multiple other games (including the developers here for overwatch). While its not an action the devs consider to be reportable (they only case if theyâre throwing to intentionally maintain an artificially low ranking), its still a âsmurfâ none the less
There is also no point to report it even, just wasting time.
Is the same as ranking up, thus it ties with the sense of the game, and you never know the actual motivation behind it.
There are no smurfs. They are cheaters. They are using natural looking aim assist.
The only people replaying this game to âsmurfâ are the ones caught cheating who just buy new accounts.
The current problem is not even people replaying the game, but low rank people paying for aimbots and upsetting low rank games.
If the average player understood what is happening in this game they would be forced to do something about it.
To be smurf, one have to either throw on purpose or buy low rank account from someone else.
So⌠yea⌠not exactly true.
You could buy 10 alts a day and stay in plat and that would not be breaking any rules and be called having alt accounts, what is not doing anything wrong in way game is set to be, but forcing account to stay lower at longer time is not right.
Wrong my man. Sry to disappoint you
??
Isnât the definition of smurf ââsomeone who derank on purpose to stay in lower elo?ââ 
How long does MMR take to place a new account in its proper rank? 30 games? 50 games? 1000 games?
My perception is that MMR adjusts pretty fast in general. I doubt a new account would act like a smurf for more than 50 games, if that much. Thatâs not a âsmurf accountâ, thatâs just a new account and after a dozen hours, it will be (and remain) in itâs proper skill range.
Real smurfs manipulate MMR and go low on purpose.
Here is my take on it:
Smurff accounts are a 50/50 for me.
1 ) Because Blizzard is the one causing the problem. They allow smurffs to be playing in General population player pools right away. Years back. I think Jeff Kaplan had said they were going to keep new players OUT of the general population somehow. Then when December of 2017 came in. They abolished this quietly.
2 ) Players that have never bought this game before, are exempt. But there really isnât much of a way to tell if they are really bad on purpose or not. Even though the obvious is when the match is 60% concluded. Suddenly they are AIMBOTS and magically know how the game works.
3 ) Sales is the problem. People whom lost their account to a BAN of some sort. Can go in and buy a new account for cheap and use it to abuse others. For the lulz.
4 ) Players KNOW this is a vulnerability to the game, and so they are exploiting a major issue. So they are liable too!
IT takes about 6-8 WEEKS before smurffs are cycled out and it is a matter of time before they are back. (Pertaining to abusive chat bans and cheating yet again).
I always consider my visit to the Overwatch servers, as a tour to explore an old toxic waste cleanup site. It is cool at first, but then when someone looks at it closer. It really is TOXIC.
If it was NOT for the fact that this game looks cool, the amazing story line and the heroes that have some unique-ness left to them (despite being heavily ruined). Iâd never turn this game on again.
For it to get an approximation it takes about 15-20 levels. After which it takes another set of 15-20 levels to stabilize the MMR and another batch to start being accurate
But regardless of whether theyâre playing normally or not is no longer the concern of the community, when the consequences of it are the same for that period of gameplay. If you get a new account your intentions are most likely to play at a lower MMR, to circumvent an action against your account or to practise playing off-role. Regardless of which one of these is the intention youâre still going to stomp dozens of games before getting an appropriate MMR, and even then due to your lack of a long and sustained records the matchmaking system favors you very heavily compared to those with hundreds of levels on the account
Hence the community has decided that since this is an outright plague on the game and regardless of the intentions of the players are ruining sometimes more than half of their matches that they play in, that mass reporting them and physically removing them from the game is the only viable option to weed out and highly discourage said behavior since itâs at this point a consistent systematic issue that the devs neglect in the fear of tweaking or specifying the CoC/ToS. It works and the community agrees to it, so it even lines with the CoC that states and I quote:
Behaviour
Behaviour that intentionally detracts from othersâ enjoyment (such as griefing, throwing, feeding, etc.) is unacceptable. We expect our players to treat each other with respect, and promote an enjoyable environment. Acceptable behaviour is determined by player reports and Blizzardâs decision, and violating these guidelines will result in account and gameplay restrictions.
Sourced 22122021 2241 GMT+2 https://eu.battle.net/support/en/article/42673
I personally donât of course do this 
But it is whatâs going on and itâs not going to stop any time soon unless the problem itself somehow disappears
And again wrong. Try again
Smurfs and alts are separate definitions. Players on alts play normally and do not engage in any intentional SR manipulation. Players on smurfs will intentionally throw games to keep their SR as low as they want. Blizzard has already explicitly stated that intentionally manipulating your SR in any fashion is bannable. Therefore, smurfs who manipulate their SR to keep it low are 100% reportable as it is a bannable offense.
Thanks for your opinion. Try again
There might be people that manipulate their SR to stay low, but from my experience most people that buy new accounts are convinced that their old accounts are cursed and stomp people in plat and diamond and make it to GM this time for sure. Spend one day in that SR range where new accounts place and you run into a bunch of them.
Maybe itâs their way out to feel some sort of progress when they are stuck at their rank.
Iâm concerned how this will play out in OW2, where itâs supposed to be free2play pvp and 5v5, where the singular person has more impact than now.
You by definition need to have thrown in order to Smurf.
Therefore, if I find a low - level Gold player thatâs playing like a Diamond, whether or not theyâre throwing at the moment, whether theyâre in my team or not, theyâre getting reported.
that would be a false report
players submitting false reports are breaking the rules of the game and are therefore liable to be actioned - banned - for doing so
one can only hope that the mods of this forum pass this information on to the game mods so that you can be properly dealt with
Smurf accounts are the reason why match quality is garbage (MMR has no idea what the skill level of this new account is so it keeps putting smurfs in games where they donât belong for a very long time until it finally catches up).
Either put everyone below level 50 in a separate queue or add text message verification for new accs. If you donât do anything, donât complain that the playerbase starts reporting these clowns.