Yeah, I wasn't responding to the original post. That's why I posted to your reply here and not the original post. You mentioned reporting them for cheating and I just wanted to let you know that if you report someone for cheating bc they are a smurf, that eventually the riot system that automatically filters for people reporting falsely frequently and gives their reports lower value will identify your reports as low value bc they are frequently false. Smurfing isn't cheating, and if you're reporting their behavior that is verbal abuse or something that is again not cheating. Don't report it for cheating if you want riot to think your reports are accurate and probably worth checking more often than not.
Additionally, the kind of smurfs I would consider smurfs (D1, Masters, Challenger players avoiding 20-30 min que times; although I'm not sure D1 is that bad anymore), and not just bad silver/gold players who wanted to pub stomp new players bc they were to weak to try and improve at the game and beat better players, don't end up in games w/ new players past their first like 10 or so. The few challenger/masters/D1 players I've seen level a new account for an unranked to diamond youtube series or stream or something end up w/ diamond+ level wait times while they're at like level 15 or some damn thing bc there just aren't enough good players in low levels to have ques w/ high elo players. They usually get matched w/ other smurfs, or as a random person vs 5 man premades bc the system has to find similar normal mmr to place them in a game and they win too much to be placed w/ your average level 30 player let alone your average new player. People destroying low elo games are usually an issue bc whether it is at level 30 or level 5 they behave like assholes.
As a side note, I think the concept in the original post would be cool but in the current system would be a pain to enforce. One option I think might work is if you gave an incentive to voluntarily link your accounts if leveling a new account, or for current smurfs if the reward wasn't tied to leveling up (say the second starts at level 5 or 10, or gets IP or XP boost for being linked, hell even a "linked account" summoner icon would possibly be enough to get people to do it). Then people have their accounts linked so if one is punished the other is punished and there isn't any chance of appealing w/ something like "my brother was playing at my house" or "it's an apartment and we all pay for internet, one of my roommates or their friends play that account." Simplifies the whole process, but I think to get support people like you who really abhor the idea of people owning multiple accounts, would have to be willing to back it even though it would mean giving a benefit to people who do something you hate.