@Shog9's advice to moderators is:

When you see a post you think should be closed, close it. When you see a post you think should be re-opened, re-open it. If you're not sure, don't do either.

You are suggesting that when a moderator sees a question that they think should be closed that they have an option to use a second account to cast an ordinary close-vote.

They do not.

Also, as commented by @RonMaupin:

Casting close and reopen votes requires 3000 reputation points

so the second account you suggest creating will be far from trivial to keep legal without accidentally having your accounts interact to one or other's advantage.

@Shog9's advice to moderators is:

When you see a post you think should be closed, close it. When you see a post you think should be re-opened, re-open it. If you're not sure, don't do either.

You are suggesting that when a moderator sees a question that they think should be closed that they have an option to use a second account to cast an ordinary close-vote.

They do not. Moderators are expected to moderate and not to equivocate.

Also, as commented by @RonMaupin:

Casting close and reopen votes requires 3000 reputation points

so the second account you suggest creating may be difficult to keep legal without accidentally having your accounts interact to one or other's advantage.

@Shog9's advice to moderators is:

When you see a post you think should be closed, close it. When you see a post you think should be re-opened, re-open it. If you're not sure, don't do either.

You are suggesting that when a moderator sees a question that they think should be closed that they have an option to use a second account to cast an ordinary close-vote.

They do not.

@Shog9's advice to moderators is:

When you see a post you think should be closed, close it. When you see a post you think should be re-opened, re-open it. If you're not sure, don't do either.

You are suggesting that when a moderator sees a question that they think should be closed that they have an option to use a second account to cast an ordinary close-vote.

They do not.

Also, as commented by @RonMaupin:

Casting close and reopen votes requires 3000 reputation points

so the second account you suggest creating will be far from trivial to keep legal without accidentally having your accounts interact to one or other's advantage.