valve generally issues vac bans and game bans at the account level, not traditional hwid bans like you see with some other anti-cheats, a vac ban permanently restricts the affected account from playing on vac-secured servers for the relevant game, while cs2 game bans are handled separately
there are a few exceptions worth mentioning though, especially accounts linked through the same phone number or steam family sharing, which valve explicitly covers in their documentation
so the short answer is that cs2 doesn’t publicly use a standard permanent hardware ban system, but that doesn’t mean valve’s enforcement is limited to simply checking one account in isolation
also, vac bans, game bans and competitive cooldowns aren’t the same thing, which is probably where some of the conflicting information comes from