I think also in your case it wouldn’t be bannable for either the Mercy or the Hanzo.
Let’s see, if you’re wiping the floor with the other team solo, you’re smurfing.
In ranked, most likely, but not 100% guaranteed.
Probably not, which is just as disgusting.
Smurfs/alts, whatever you want to call it, is Blizzard’s way of making money. They don’t seem to care.
They dont make money of console smurfs slash alt accounts. 
If the smurf is throwing in the game your in yes, if they arent than no
Smurfing has never been bannable, the developers themselves have said so.
Blizzard cant bann they money, so no
Technically, yes but proving it within the system is nigh impossible.
If Jeff was correct, very soon the Ai-Matchine Learning tools will be introduced that detect smurfs in ways the MMR/SR system cannot begin to do, and these folks will find themselves forced into matches and throwing will not help them. I work with these kinds of UEBA tools, and the are far more effective than the folks here begin to understand. Footprints of smurfing are very clear when you have data to track over time. I honestly think they know that if they go F2P a sea of smurfs will hurt the game unless they do something more…
If i see someone that is clearly a smurf in QP i automatically report them a few times
You don’t need to throw a lot of games, just play on average bad so you get 50%WR and then softthrow a couple of matches
Smurfing is fine, throwing is bannable.
If you catch a suspected smurf (or anyone really) who is throwing, you can report them, and should.
Thats just not right 
Look up my posts, i qouted there Forum answer and there twitter post, both stating its SR manipulation. So why exactly did they ban Steevoo 
they banned him because the idea of smurfing back then was shaky at best, and one tricking a weak hero was seen as a form of throwing
that is no longer the case, you’re thinking of the old school Overwatch reporting system
Sounds like moderators should be policing these forums more regularly, and treat any extra threads about a topic as they should be treated…AS SPAM!
Seriously, I bet half the poor balance decisions are made because these forums get spammed with 1000 topics about “Nerf X hero” or “Z hero is broken”. So before they make another foolish balance decision, they should first clean up the spam in the OW forums, and then introduce a search tool so that there is no excuse for spamming these forums.
No, because they can’t ban someone simply for being better than their peers.
However, you are right to say they need to throw to continue to smurf, so they’ll eat banned for throwing, but not specifically smurfing.
The term smurfing doesn’t automatically imply throwing games to maintain a low rank. There are plenty who do, but that’s an entirely different thing.
Also, just because someone looks like a smurf and isn’t carrying doesn’t mean they’re throwing. People are way too accusatory.