I have noticed that a large number of the multi-accounters found here use poor English grammar. Further, it seems that many of these multi-accounters are Chinese, or Asian. Not saying exclusively, but it seems many. If I'm incorrect, please correct this perception.
My observation is that in Western Culture and Society, our prevalent philosophy and underlining basis for societal organization is 'The Rule of Law' (not always, but mostly) and from that there is a strong moral/philosophical basis to obey laws, play fairly, and not-multi-account.
Whereas, in many Asian cultures, China particularly, but also several others I have had the good fortune to live in, this Western/Greek concept of sticking to laws has never been particularly the underpinnings of society, (but rather 'relationships') and thus the concept of 'cheating', that is, breaking laws, is not seen as particularly immoral or wrong. In summary, laws are less important than relationships, and where possible to do so, laws may be circumvented for one's benefit.