There's a user, anirudha, who has a rather checkered history of creating alternate accounts, whether for sock-puppeting or skirting suspensions. He's now created a new account, anirudha gupta. As always, the account looks to be very clearly his, down to the same avatar, same website, etc.
In this case, however, he hasn't really done anything wrong yet on the surface, that I can see--there's no sock-puppetry that seems to be going on between the pair, and this time, it wasn't to skirt a suspension. It mostly looks like the account was created to escape a very negative history with the previous account.
When, exactly, is it appropriate to report multiple accounts? Should a person with a history of multiple account abuse be reported simply for having multiple accounts, or is there some further requirement of a new bad act that should occur first?