Alot of people have 2 or more accounts and they talk open about it. I do not have it because I really do not see the point, you will pay Candy Coins all day and still will not have more access then you already have with 1 account.
I could see a meaning before when you could put the enemys security in the hospital first and then do a second attack without any resistance, but with the 100% recovery after every battle the security get now on.
Well, as spy account to infiltrate the enemys guild maybe...
Maybe someone else have an other point of view, I am new on the game compare to the most of the people.