Some might be sellers that are willing to take the risk, which seems pretty stupid to me considering that it's a lifetime thing (and if someone else in their household then tries to open a seller account, or already has one, they get banned for life as well), but it wouldn't surprise me if they're rolling the dice.
Others are sellers that simply don't bother to read the rules. They see others who haven't been caught yet and when they themselves get caught they go on the seller forums on Amazon and post asking what the hell? Why did I get banned? See it a lot there, along with sellers who break other rules, get suspended, and ask why are they getting picked on when others are getting away with it? Kinda like that old, why did I get pulled over for speeding when others are doing it too, question.
You'd be surprised to see how many sellers have no clue about Amazon's seller rules. Many don't understand that buyers have 30 days to return most any item for any reason, and if it's not as described or defective, that the seller has to pay the return shipping. A ton of them also don't understand that the item they send the buyer must match the listing, exactly. They can't put in the comments area that their PS4 has no controllers, or no power supply, etc. Sure, many of them do it, but when the seller then refuses to pay the return shipping (which they're supposed to do since it was not as described), Amazon tells the buyer they can keep it and here's a full refund.
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