Agreed, 180 levels granted to A is superior to 112 levels granted to A.
More so, when none of the other accounts will be kept.

The only better option for granting would be:
A -- B
A -- C
A -- D
A -- E

However, losing either 3x experience (if A were boosting) or only going as 5x New Toons (thus no boosting), makes this a pretty impractical set up.