Here's the clip:
Idk about the circumstances for why Black would need a Guardian rank account, I can hardly fathom any.
As a reminder, here are the rules valve posted in March of 2021:
Even the most fairly-matched games of Dota can spiral out of control. And no one wants the extra burden of playing against smurfs. In the past, we leaned heavily on attempting to detect smurf accounts and move them to their correct MMR more quickly, which has helped somewhat but still causes damage along the way in cases of extreme smurfing.
Starting today, smurfing will be a bannable offense. We will primarily focus on new accounts created after today for which we have high confidence in their smurfing and game-ruining behavior. Moreover, we will also occasionally manually ban old pre-existing accounts that are clearly game-ruining. Furthermore, if you are found to be selling accounts, boosting or engaged in similar game ruining behaviors, your primary account may also be subject to a ban. To go along with this, we've recently increased our ban rate for boosters and purchased accounts.
Arguably, streaming your smurfing to hundreds of people as a DPC commentator normalises it and works directly counter to what is stated in these rules. Smurfing is not a simple issue to solve completely, but imo this is a pretty simple start.
Source: https://www.reddit.com/r/DotA2/comments/w1vzw9/if_smurfing_is_supposed_to_be_illegal_then_black/