And.... Who cares? Given Google's absurdly shitty behavior to so many users, its opacity, frequent mendacity, casual indifference to small organizations and let's not even go into all the gory details of its globe-spanning not-even-disregard-but-outright-hatred for any notion of privacy, I'd say anyone who can subvert its TOS and get away with doing so simply to save their livelihood deserves applause much more than scorn.

You need stability to run a business. Google would most likely eventually find and shut down the account; it would just be a matter of when. It’s not a sustainable plan to try to operate in that kind of precarious situation.

Even if I don't care about the morality/legality of it, I probably wouldn't bother. Google knows every profile and IP address I've ever used. It would be trivial for them to detect this, and close it down again. It's just not worth the effort.

The irony is that the honest users won't expend a lot of effort evading, while the scummier users will (and have a much easier time of it, since they've done it 100 times before).

In this way anti-fraud filters sometimes act as pro-fraud filters: False positives kill honest use, and dishonest use finds a way.