my 5 cents, on two topics raised in this thread
First,
"Adding a multiplier to base resources depending on the number of unique attackers that have hit the base. So for example, the first player to hit a base will get 1x resources. When a second player/alt starts hitting the base, they get 1/2x resources. A third, 1/3x and so on."
Any idea of this sort is bound to break the game. First, or course there will never be any cooperation again, which was a big complaint about the patch. But there will also now be a simple hack - i can send a bunch of my own alts into my competitor's dig lane, spawn close to front and hit each front-line forgotten base from each alt just once, and then the enemy that kills the base eventually gets 1/5 - 1/10 of the resources. This will spoil the game for everybody and only encourage alt account usage en masse rather than prevent it.
I think the current patch is as close as it gets to halting most of the pre-hitting already. It does not pay off anywhere close to what it used to pay when you only finish a base off from main account. Right now, apart from maybe a couple of players with infinite time which get ahead only a little bit, alt usage makes basically no difference, gives very little advantage at high time cost. I played both styles and can almost keep up with the best and heaviest alt users - without alt help. It's really not much of a difference any more. Most of the difference between players still comes from skill and knowledge, not from some kind of abuse.
Second, regarding restrictions on ip/mac/multiple users from single computer. There will be workarounds. But that's not the main problem. The real problem is pvp.
If you have ever done serious pvp in this game you know that if everybody operates only one account, then it all gets decided by catching people offline. You don't get to duel, you don't get to organize a cluster war, because you can't get enough people online at the same time, and if you miraculously do, the opponent will never be online at the same time.
So the only way to do proper pvp is to share logins. And that is what every single serious alliance has done. There is always a group of core players that do pvp and have access to all accounts. That's just how this game works. If you restrict multiple accounts from one computer in some way, then pvp is dead forever, and so is the game.