Gmail also parses out periods in the address. j.smith@gmail.com will go to the same place as `jsmith@gmail.com`.
I understand from the security side why they wont, but I wish there was something they could do. I could easily log in and change a password then cancel the account, but I figure there's probably some legal trouble if I did that.
It's a little less true now with some of the newer protections, but only today I received a fairly subtle spam/scam supposedly from the main email address of a major retailer, so I think it's still sensible to never every trust the "From:" part of an email.