Just go against Google’s warning by creating new accounts hoping they don’t “get caught”?
For example they normally say they spent $10K when really they only spent $7K so they charge the client $10K plus fees and make an absurd amount of money.
Also the client cannot take their account to another agency if they want to fire the existing agency.
This is a big problem because the entire field is based on looking at historical performance of the account and making adjustments based on that data.
That's just straight up fraud. It would be fairly easy to prove in court given Google has the truth and those records would be available via legal discovery.
I once worked with a company that was willing to do pretty much anything and spend pretty much anything to get back on Google and nothing worked.
You can create a new account but Google has a million ways to understand what you are doing.