I dont think they can actually tell if 2 accounts run on the same device, but talking about it / making tutorials is not the best idea.
I see it's no longer bannable but better not to tickle the sleeping dog
Edit the post and go to advanced settings and change the title, it's a catchy one, so a lotta people will come here:facepalm:
I'm not sure what the OP posted but multiple accounts on a device does not break the TOS, unsupported yes, against TOS NO. With that said I was able to easily create another account on an android device by going to apps under settings and clearing the cache for COC, relaunched the game and bam there it is giving me the intro. Ensure your previous account was linked to a google account before doing this, if it wasn't you will lose your account.