Well, seems that you can by allowance upon signup as stated, but, its been mentioned many times by MA that it isnt. So I would say 2nd avatars while possible and done place a risk still. If one day the investors call for an audit of true subscription amounts, it could lead to a nasty issue for alot of people.
Ultimately its up to MA do decide if its ok or not, the eula and policy is no, so that if any issues arise, then they can do as they feel is necessary. I personally dont have a 2nd, because if for some reason I do withdrawl someday, I dont want to give MA any reason to prevent it. Having a 2nd account, is a violation that they could legally use if they felt necessary, for whatever reason.
While MA could say its ok, the eula overrides any information they give otherwise. Its like going to the dealership for a car, and the sales guy says sure well knock 10k off, you sign the contract that says nothing is taken off, and what he said doesnt matter one bit.