What's the point of closing accounts?

Why does chess.com close accounts even though many people can make new ones after being closed? Does chess.com even know opening a new account after being closed is possible?
Closing an account gives away all cheated rating points back to their respective players

Why does chess.com close accounts even though many people can make new ones after being closed? Does chess.com even know opening a new account after being closed is possible?
Chess.com can also block IP addresses so that the same person can't create more than one account if his accounts have been closed often.
Why does chess.com close accounts even though many people can make new ones after being closed? Does chess.com even know opening a new account after being closed is possible?