Wait.. so Google's terms state that any new accounts will be terminated.. but you're saying he should just go ahead and violate that term of Google's policies a

Wait.. so Google's terms state that any new accounts will be terminated.. but you're saying he should just go ahead and violate that term of Google's policies as well? And assuming that Google won't carry out the threat is a poor way to run a business.. at any time, Google may decide any earnings he's made will be forfeited.