There's the misconception that accounts merely have to be the same name; they also have to be exclusively used by a single person.
While the EULA says they must be the same name for transfering characters etc..
It also says you have to be the exclusive user of the account.
The only exception is if a minor child will be using the account, in which case they become the exclusive user, instead of the parent/guardian.
There's probably no way for a GM to distinguish between your child using their account on your IP and you doing the same.
Nonetheless, if the account is for your child, the EULA specifically has you agree to never use the account yourself for any reason.
So.. your account, your name. Your child's account, your name. Your spouse's account, your name.
Using either of the other two accounts is bannable, if you get caught; unlikely to happen with the same last name, but something you specifically agree to not do, every time the game is patched.
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