A flaw I intend to question about Boosting vs Smurfing

This is merely a question i do, I am by no means intending or actually conducting any Statements, but hear me out on this one.

Apparently, in the ToS it is defined that Account sharing for boosting etc. violates the Terms, and one reason for such is that it creates an Unfair enviroment for others in the Account holder's benefit.

If such is true, and creating unfair enviroments is not ok by their own selfmade rules, how come Smurfing is allowed when it does literally the same but on an even worse scale?

If i, just as an example, would as a D1 Player create a Sub account and start anew, with all my pro skills on some champs and what not, then i would create an artificial experience for other Players in every one of my games by bringing mechanics and Knowledge they are neither ready nor expecting to experience, and thus by Definition create an unfair enviroment in my favor.

So i ask again, If Boosting and Smurfing literally carry the same result, sabotage experience for personal gain, how come only one is prohibited? is there a difference i don't catch or are the Terms really being selectively preserved here?