First let's not resort to ascribing intent and name calling. (I would suggest removing your last post as it can be seen to breach rule 2)
Second, regarding your original post which I quote here, you misrepresent the rule it actually states "You will not register more than one Member account without prior approval of an Administrator"
Since he has authorization for his second account no rules are being broken.
I believe when he first set it up it had to do with account security and accessing the board from outside of the office. I think he also had another reason which I do not currently recall, maybe something to do with bug reports and assigning them.