Look… gameplay sabotage in this game is one thing and one thing only: throwing.
Why?
Because in order to “smurf”, players with new accounts would have to first sandbag themselves and prevent their own team from winning in competitive, which is throwing. This is already a reportable offense and it’s the best that can be done. No one can be punished for playing better than everyone else no matter how many accounts or what SR they have because that’s how the game is meant to be played. They can only be punished when caught in the act of de-ranking themselves. Because that’s the only time they are doing anything wrong.