One account now at the two sites that I play.
I did quite a while ago have multiple accounts at one site, I won't say which one. Every time they had some kind of a free offer (that required a new account) I took advantage of it, and they always let me. Nobody ever said it was wrong, and I never gave it a thought.
Eventually I sent them an e-mail asking them to consolidate all of the accounts that I could remember into one, which they kindly did for me. Still at that point I didn't realize it was wrong to have multiple accounts, I just wanted to simplify.