I might be ? not sure, I have one account (this one) where I one trick D’Va as a bronze player as I suck at FPS games. Based on the forums definition of smurf (anyone better than the OP) I would say no as there are very few players I’m better than (and I’m 100% ok with that)
I just disagree with the idea that players should be punished for being good at the game. It makes no sense.
Remember you have no idea if that player that killed you (in a game about killing each other) has 1 account, 1000 accounts etc. as you only see what is in your one match.