I remember Shoemoney saying on his show he has about 6 or 7 seperate corporations each with their own AdSense account. The other thing is, if they're tracking your IP - what if you're on a network? If you're on one, you could have literaly hundreds of users logging in under the same IP?
Also, a significant other could have their own AdSense account (as my wife does
) so we would be both entitled to log on at the same computer, let alone on the same network. I can't see how they'd come down on you for logging into two accounts, unless they got a web camera on you to prove it's the same person.
But that's just me, and I'm often proved wrong.
