Alt accounts may be against the terms of service however, there are so many players that run alt accounts.

Some use them as "feeder accounts" --> They make 2 cities wood and iron 100 percent, put them next to thier main account and feed it resources every day.

Some people run 2 accounts, simple as that. If they get killed in one account they move to the second and all is better.

Some people use them like you said above.

Fact is, I would not be surprised if 80 percent of evony players have created a second or more accounts on the same server. Evony would have a rough time banning them for multiple people could be on the same IP. For example, Im at college and run off the college internet. Whos to say that one of the other 30,000 kids here doesnt have an account on the same server. We are on the same IP, however are in no way relation to each other.