First of all there are (many) other ways to create multiple accounts than using one's main account. I could for example ask you to create "jaki02" for me and I create "wer-verliert" for you. I can also create accounts via different front ends using different e-mail addresses and phone numbers.

Furthermore your suggestion would punish honest users who create new accounts for friends using their own resource credits, because then they couldn't support these friends anymore.

Your idea also doesn't prevent schemes in which for example every day whale A upvotes ten mini posts of whale B, who rewards ten mini posts of whale C, who upvotes ten mini posts of whale A.