Evil Smurf said:
I don't know what to think about this: on one hand, my username is being abused, on the other hand it seems like a cheap way of getting ahead.
This is kind of a misconception; you don't actually "get ahead" with smurfing. The majority of benefits in your typical Moba game are simply for playing a long time. Over time, by playing thousands of matches and accruing in-game currency, you get access to lots of champs, access to different skins, access to rune pages, access to Summoner-level-universal skills, etc, all of which affect how the game is played.
You give up
all of this when rolling a new account. Fresh accounts are just that: fresh. You start at summoner level 1, with no runes or rune pages, no champs except the random free pick that changes weekly, no summoner skills, etc. Unless your plan is actually to buy, with real life money, the same champs over and over, the same runes and rune pages, etc, you only bring over your personal skill and experience.
That certainly gives an edge over truly new players, and is arguably more important than access to preferred champs and runes for increased performance, but then you run into the other problem; smurfing doesn't actually benefit your main account. You can't swap money between accounts. You can't swap runes between accounts (as far as I know, anyway). Everything you "gain" on a smurf account stays on that account, and everything you spend IRL money for on a smurf account stays on that account. The smurfing is merely for the sake of playing against less skilled players; you can't "get ahead" in any way. In a practical sense, you gain literally nothing from it; you waste time, and often money, on an account that is not used for serious play. All you "gain" from "smurfing" is the perverse pleasure that you're better at an internet video game than someone who's never played it before.
So... no, there's nothing inherently wrong with it. They aren't gaming the system to gain anything; they aren't using exploits to further themselves or gain prestige or even experience or currency. They're rolling a new account to pub stomp new players, which is certainly the mark of a douchebag, but is not against the rules, or even really "unacceptable."
(Side note: "smurf" typically means something other than pub stomping. In Guild Wars, it meant a high-rated guild was using a brand new team build they had no idea how to use; they'd form and play in a new guild - whose rating they didn't care about - to get experience running the build before returning to their competitive-rated guild and play it in "real" matches.)