Forcing average players to questioning if they can play in this and that scenarios will lead to more confusion and worries to being banned (which is not a good from the user experience point of view) especially closer to release so it's great you are tackling that now, so I'm for the allowing with reasons for the average joe scenario. Still I suggest to avoid battling mass multiaccounting but concentrate on exploits. Not sure how tech savvy you are, so eventually please ask the tech lead or the network/security people, and bring them here if they feel and shed some light on how would be Albion Mall possible to fight things like stealth OCR automation with host/guest VMs sandboxing (especially using Android which you can pretty much change all IDs settings) and multiple configs of vpn proxies, without touching more complicated and more traditional memory reading, injection and packet sniffing ways, even if there, you can actually analyse what's running in memory at least.
Add language to the ToS that if you admit on the official Albion forums to running multiple accounts at the same time it's considered a self-report and is a ban-able offense. You will ban far more offenders from idiots on the forum than you will through in-game reporting or other means. And the best part is, people will stop talking about it.
I feel you should be able to have 2 toons yes but they should not be on at the same time. Because then I could just have a person grind a toon for me while I mess around and try to get the understanding of the game so then I can hop on the higher geared and farther progressed toon.