Smuring is cheating, period. All have failed to change my mind otherwise.
Smurfing Is cheating.. Change my mind (thread)
Smurfing is a violation of the TOS as is made clear due to the introduction of the report function. However since it has been more than a year since smurfing started to become rampant, it is also clear that EA/Respawn have no genuine concern for it. The TOS is in essence, an agreement between the developer and the user. I agree not to cheat and they agree to not allow cheaters. Based on that agreement I have, in good faith, paid money toward services intended to enhance the game's aesthetics. I believe that EA/Respawn has violated that agreement by ignoring smurfing. I believe users would be well within their right to explore charge-back proceedings.
Change my mind...