For the users who say selling accounts is allowed:
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It is not allowed for merit sources to sell their merit.
That implies it's not allowed to sell the account itself either.I don't think it implies that. I think it only implies that as a merit source, you can't sell merit. It doesn't even say, "Other members are not allowed to buy those merits." It's complicated.

I do not posted that merit source should sell their account but that the person that sent the PM and offer such can not be banned. Is that wrong? So why report an account for ban ehen it will not be banned. Negative trust is just the best.