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Yes, I've had a very hard time testing this in the past. And even when it works, 99.9% of the reports you get are completely innocent (e.g. families, the local library, etc.).

But just a couple weeks ago it caught an old timer that logged in as a new user and went straight to our Introductions forum and introduced himself as new. Friendly members welcomed him with open arms, as staff had to sit back and wonder what the heck to do. We don't actually forbid having multiple accounts, only using them to buttress your own arguments. And revealing to him what we knew would nullify future detections from him, as he would figure out a way around it.