Smurphing is fine. In fact it is downright useful! I bought a second account to learn to play protoss and terran on, and to use to roadtest crazy zerg ideas. This works out great as my toss and terran are both about low diamond (I dont even know basic openers!), making it a perfect playground for crazy-idea roadtesting.
BUT the line is drawn at wankers who use smurf accounts (or rating tank, essentially the same thing) just to play in a skill-capped tournament. I would never consider playing my diamond account in the GPD, even on my legitimate diamond-skill-level races. It is cheating the terms of the tournament and a downright disgraceful thing to do. Community bans for proven offenders IMHO
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