To be honest it'd be a stupid thing to not make a new account.
Activision updated their policy a few days ago.
It covers all kinds of reasons to suspend your account and reset everything like stats and unlocks, delete leaderboards info, and sometimes ban you from future leaderboards.
Backlisting you for being banned in an old cod is one thing, and even being caught spoofing any console info, pc spoofing, using a lag switch can lead to huge consequences including them reporting you to bnet and steam. If suddenly your main steam or WoW account is banned you might not know why without reading it.
If you spoof anything on console they'll report you to Sony or MS and you may lose all your games and get console banned too.
A second offense of "aggressive, offensive, derogatory language leads to
"User may be temporarily suspended from playing the game online, have party privileges in the game revoked, and/or be muted in public in-game communications."
This policy covers basically anything you could do to make other people upset, and so much as using unlocks to get a cosmetic.
It talks about dma, boosting, griefing with friendly fire or otherwise and all kinds of things.
Basically all of them including temp unlocking a cosmetic lead to a stat/unlock reset and suspension, if not a ban from the game and all future cods.