jbayabas - 1:15 am on Sep 9, 2012 (gmt 0)
they are both completely different AdSense accounts(banking info, names etc.)
That's how accurate Google detection is. Even with two different account names, it can detect invalid activity. Google will not ban an account for no reason.
Banned publishers will always make excuses on why their account get disabled to protect their own interest. But the fact is, Google knows and is very accurate 99% of the time.