Is multi-account abuse treated as a first time offense?

In cases where the same abuses resurface under a different account, is that treated as a first time offense?
Context - in this discussion:
Giffard said:
In some cases, you must have noticed (it is also mentioned by @Stephyypooke-ING) after we take action on a Wayfinder, the fake Wayspot reappears after a while. The happening of this incident doesn't always mean the same punished Wayfinder is involved but a different Wayfinder is seen in the picture after our investigation in most of such similar cases.
I quickly followed up with the above question but unfortunately the thread was shut down before an answer was provided and I am very interested in the answer.
Comments
this is a great question that I hope at least sparks some internal discussions even if it's not answered.
Unfortunately from my experiences it seems like they do not treat them separately, even though they absolutely should. There is definitely room for improvement here from Niantic and I hope they will at least acknowledge that.