Forum Moderator and Brute Squad
Ask the plugins team via their email
plugins[at]wordpress.org for the most definitive answer.
Short answer: no.
Don’t use multiple accounts, they always get caught and then all of your accounts will be banned.
Multiple accounts are not permitted except for very limited exceptions and only for plugin or theme developers.
The one exception reads as follows.
If you are plugin or theme developer only, having separate personal and “business” accounts is acceptable for uploading code to the WordPress repo or for a very limited capacity of support of that plugin or theme. In that limited capacity that may not be consider to be sockpuppetry.
If you use the “company” account outside of a plugin or theme’s support sub-forum, if you use the account for other things than uploading code to the WordPress plugin or theme repository then you will risk having your accounts banned.
If you are only publishing the plugin with your “company” account only while replying to topics as your “real” account then that would be acceptable.
Thank you very much for your detailed answer. I really appreciate your help. I will contact the plugins team. I need a business account ONLY to upload the plugin and provide support to that Plugin forum only. I wont use my business account for any other purpose at all. Thanks again.