Seems like smurfing is a hot issue currently after the team game rating (kinda) fix.
I really hope that the devs will punish smurfing a bit more in the future. Smurfing is just toxic behaviour and we need to get rid of toxic behaviour.
I would love to see some more clear rules about smurfing (for what is allowed and what isnt allowed) and more clear moderation of these rules. As result the game would be a much nicer place.
There is a reason why people make threads like When did this community become so toxic?. It looks to me everything seem to be allowed. No one really seems to get banned for toxic behaviour.