Is smurfing for the purpose of carrying a friend Boosting?
I just want to clear this up. It is, right? I don't mean having a smurf account so that you can play with people in Normals and not have them get stomped by people in your rank. That's fair and okay.
I mean making the account for the explicit purpose of using it to carry a low-ranked friend in Duo Queue in order to get them the season rewards.
You can't queue up with someone more than one tier below you in order to keep the game fair. It's not any different if that same player is on a different account.