There's been many stories of entire companies being banned from Google services due to their affiliation with a freelancer who broke Google's rules years ago for a different client.
Those are accounts that are explicitly linked, though. We're talking about burner accounts, i.e. accounts where you try as hard as possible to create no link between them and your "regular" account.
There's been many stories of entire companies being banned from Google services due to their affiliation with a freelancer who used the company account to brake Google's rules years ago for a different client.