If you don't know what a smurf guild is, it's basically a second guild that a well-known guild makes, as a matter of anonymity.
My theory is based on an experience in TOPK recently, where in the massive 6team ffa we just happened to run into KOR, and it was my team, and another American team telling me through whispers to hit KOR while they ganked their priest... well let's just say that nothing really can beat an organized 16v8.
Short post, but that's my personal speculation.
Opinions?
Why guilds might make smurfs
Asplode
Sarus
I think most guilds have a smurf guild for practicing GvG. Personally we love it when people try to gang up on us in Tombs. It's that much sweeter when we win. Also, if you use a smurf in tombs you don't get your name out if you do manage to win the halls.
Tuna
Smurf guildes are good for trying out some crazy build in GvG that nobody in their right mind would do with their regular guild. This type of stuff doesn't really hurt anyone unless you're trying to push all of your guilds into the top 10.
sama
also, in 6 way ffas the best teams tend to get doubled teamed a lot.