High level players making new accounts

I am pretty sure that people are making new accounts to get around the whole sbmm thing. I came up against a 2 player squad who had 100 kills each but were on 7 and 4 kills already (first 10 minutes of the match) and absolutely destroyed the 3 of us. I then spectated them, they were exceptional players. No way were they level 20 (or whatever it said, I can't remember the exact number). Ego seems to drive most human behaviour.