People can make smurf accounts?

Was grinding through ranked and this guy had a name like “definitely not a smurf” and he used this lame strategy where he spammed ki as gohan, stalled for time as hercule and then spammed more ki as whis until he got snack time off and the timer ran out. How do you even make a smurf account? Why would you even make a smurf account? Why would you make a smurf account and then play so annoyingly? I’m on pc btw