mixed feelings here. As a know score potato, it upsets me to see guys do this. I work hard to get a decent rank, and I am proud of it. If all you want to do is shoot at yourself like this, it should be done in the TA, or DA.
Other side of the coin, i'm quite aware of just how cheap it is, and I feel sorry for the guy/gal. Shooting your 2nd account like that over and over does nothing raise your skill level. It's done by skilless noobs, and perpetuates their noobness.
Also I don't think HT minds the xtra 14.95/month. $ is $ even if gained by some guy doing something soooooooo base and tacky.
(sidenote) I was perusing various player stats, and came across an interesting one. A guy had 261 kills in a pt boat, and 261 kills OF a pt boat, vs. only 9 deaths in a pt boat. THAT sounds a little gamey, or possibly exploiting a bug.