I could be wrong..... but most of that is talking about "merging" accounts... Since your simply creating a new separate Battlenet account and then hooking two new WOW's to it... there is no merging involved? Merging is what happens if later you wanted them to be all on the same Battlenet account?

In theory the second battlenet account should be in your name or Blizzard won't transfer the toons to it, Bliz doesn't seem to follow their rules tho and from friends experience have allowed transfers between battlenet account owned by different people (with different names).