Smurfs are much less of a problem than most people make it appear.
It’s often mostly used as an excuse akin to “omg hax” when someone is playing well. Or the comment of “throwing” when someone misses one shot.
If you have a smurf in every other game, then the only consistent factor in any given match is yourself and your own paranoia of smurfs.
Sure, there are smurfs, and the few times they are obvious, they’ll confirm your beliefs. But there’s many more times where it’s just a suspicion that is never confirmed, but you still treat it as confirmation because there is nobody telling you they aren’t smurfs. This is called confirmation bias, and people need to stop believing it.
The reason why they are not bannable is because there is no gamerule against having multiple accounts. In fact it has been explicitly allowed, for the sole reason that THROWING is against the rules, as well as BOOSTING.
Both of those can be reported.
And with that, smurfing becomes a non-issue. Any second accounts that play normally (even if they tryhard) won’t be an issue ever.
You don’t report smurfs for being smurfs. But you report them for abnormal behaviour, such as intentionally tanking SR so they keep a low rank to curbstomp noobs. Or if you see a group with 1 diamond and 2 low plats, it could be a boosting attempt.
Reporting people who simply play well for their rank is utterly ridiculous, because how else are people supposed to win matches and get into a higher rank? We all know the matchmaker is broken AF. Don’t blame people with a higher skillset for being put in a rank too low for them, unless you are 100% certain they intentionally tanked SR.
Gamerule against smurfing itself would be impossible to enforce too.
Smurfers who wanna smurf will just use a different email, different paypal, whatever, and they’ll be undetectable by whatever system is in place. Even if you prevented logging in with 2 different accounts on the same device, there will be workarounds for that with virtual machines. And you’ll notice that the complaints against smurfs won’t die down anyway.
Then you can also create a rule now, but it would be impossible to apply it retroactively to existing smurfs. Doing so would result in a massive backlash, and likely a lawsuit as it is basically making something illegal that was intentionally said to be legal. It is basically scamming people, and would be corporate suicide unless they reimbursed all of the alt accounts, which might be a financially unviable decision. So the problem will continue to exist anyway.