No, never has worked that way lmao. Other ways almost everyone that's a pro is probably banned on their main account. Stop spreading misinformation really. Valve didn't even say they banned smurf accounts.

You guys need to learn to read, BOOSTED accounts are pretty different from smurf accounts.

We’ve also been ramping up our banning of booster accounts, as we’ve improved detections systems in recent months and gained more confidence in the ability to ban for it. In the past 30 days we’ve banned over 14000 accounts

When you're a smurf, they said that negative behavior will also affect your main account's behavior score. So no they aren't banning smurfs lol.

Another area we’ve been doing work on recently is player behavior and toxicity. Some of that has been work we’ve been doing recently in public without patch notes, while some is upcoming stuff that is still in development. We’ve made improvements to our smurf detection systems, and as a result we’ve started separating new accounts from entering the pool of normal and new players. Smurf accounts are now much more likely to play with other smurfs only, this includes parties where only one player is a smurf. They are also likely to inherit any negative behavior scores of their alternate accounts, to limit their negative impact when playing.