I don't think it is I know it is, but your point is fair and I don't expect you to care what I think. Yet the gaming community at large accepted the whole smurfing idea a long time ago. And I’m okay with it, when there isn’t anything on the line (gaming wise) like IP points, or climbing a ladder. Then I take issue with it.
However, you don’t end it there. Instead you continue to argue as if you do care what part of this community thinks in regards to Smurfing.
First point (in my humble opinion) against you: "TBH" I realize not many people think about this phrase much, but the implication is you are indicating to yourself and the person you utter this to "Normally I'm dishonest, but this time, I am being honest" which sets off my bullshit indicator.
Next, the premise of your argument to me is a weak justification of your behavior despite you indicating you don't care. Not only do you present a weak argument (if it feels good I'm going to do it) you contradict yourself a little by claiming you don't care but the try to explain anyway.
If you are going to Smurf own it!
"I like no competition, so I Smurf to make myself feel better at the cost of the integrity of ELO I smurf in and I don't care if it hampers or even ruins others experience.”
The only point I’d be willing to concede is learning a new champ and lane, but even that’s questionable and a different discussion too. But don't put forth a bullshit execute that “it feels good.”
This is a drastic comparison, but I'm being absurd to prove a point, by your logic, if murderer claims it feels good does it make it right? No of course not.