You are playing HU with a person that you know how he adjusts to certain things like if you 3bet a lot preflop. You already have some knowledge of how this person adjusts to this, and if he 4bets a lot preflop, or if he plays conservatively to this. Villain would have some idea of how you adjust to these things, but you are using a different screen name. That is an advantage to you, and it is more ethically wrong than say check/raising someone on the flop.
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