I'll be honest, I don't know exactly where you're going with this, but...
Blizzard knows how many World of Warcraft and Diablo III licenses can be attached to a single BNet account, so if Blizzard was to enforce the "3 BNet account rule," then they'd immediately know that anyone multiboxing more 24 characters in World of Warcraft or more than 3 characters in Diablo III, would automatically need to be looked into.
No amount of virtual switching or sub-netting is going to get around that.
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