I killed a second account before, but it was always another player that was being killed or doing the killing.

The main reason for doing it, was to hear the others in the arena whine and complain, score is for tools. Plus it looked rather funny when you see Joedog landing 133 kills in a panzer, or doom landing 71 kills in a Bf-110-C. There was a bunch of players gathered one night, to the point where there was 6 of us sitting out there, and the player we were giving kills to had a crappy vid card so one of the 6 players on the ground fired a smoke round off which caused the person recieving the kills computer to freeze up (due to only having a 64MB video card) which resulted in him augering into the ground with 103 kills. Very funny stuff he was really angry.
The whole point of it was because some of us are ME-262 fiends, the type of player who doesn't hord perk points like a squirrel just to brag about how many you got to someone else, no the type of player who takes one out and doesn't care at all because the perks are so easy to get and 262's are just that much fun, especially when there are a bunch of ya up in them, win or lose thats a fun time.
But above all else the main reason for perk farming is to hear others cry about it.