Requesting that the new account be merged into the old one would bring to the moderators and, more specifically, the community team that they'd created an account to evade a suspension. This could lead to one of several actions:
- The new account could be deleted - especially if it had no or little useful content.
- The new account could be merged into the old one. This is at the community team's discretion.
- The account(s) could be suspended for a further period.
If the account was discovered before the suspension period was over then it would probably be deleted.
If, however, any questions asked using that account had garnered good answers then I might request that the account be merged into the suspended account. Otherwise, I'd be punishing users for answering in good faith.
Regardless, we take users evading restrictions seriously and will probably impose further sanctions on the user.