Pretty simple one and I'm quite surprised it hasn't been done sooner, link dupe reporting to master account.

Pro's
A) People who die a lot at low ranks don't have to keep reporting.
B) People who share an IP but then friend, co worker, relative decide to go incog don't have to worry about not knowing the name.
C) People who have a long lasting account who only occasionally share an IP don't have to worry about remembering to report.

Cons
A) People may be more likely to create dupe accounts.