No, it is not illegal to create multiple Steam accounts.
No, it is not illegal to create multiple Steam accounts.
No, it does not breach the Steam Subscriber Agreement to set up a second account for the same user.
I've already checked it, but I didn't locate the answer. That's why I'm reaching out now.
It's completely okay. I don't see any reason it would conflict with anything, nor do I think you'd want to, but yeah
I understand they allow users to have several accounts but they still keep the power to ban individuals without explanation. They likely won’t suspend many accounts unless people are involved in large-scale scams using hundreds of accounts. Regarding legality, it’s unclear, but you might want to contact authorities if needed.