Duke. In simpler terms, there are players who said they lost their account/items, that they we're hacked and now their account is naked. Their accounts have been transferred to one of the many accounts that were transferred to yours. So yes, that is account theft. Your account has everything from the victims' accounts and your "friend's" accounts as well.
I'm not sure what you are trying to achieve here. It is common knowledge that account theft is illegal. Tricking friends in having them give you access to their account so that you can take their account is illegal. Transfers between two different players are prohibited. It has been the rule since day one. Anyone caught lying to staff about account ownership had their account blacklisted from transfers, also banned (as you have been in the past).
What you're trying to say is that account merging your friends, or other player accounts into yours whether they allow it or not, is not the same as account transferring them. Well, you're wrong. It's the same thing. You're still getting items/statistics that you shouldn't have, you're still taking them from an account that does not belong to you. Whether you call it merging, combining, or transferring, etc, does not change the fact that you are receiving goods/statistics that are not yours, which is against the rules.
It doesn't have to be written in stone, or on paper notarized by legal professionals. When we do transfers for you, we ask for YOUR account details, YOUR email, not your friend's or your friend's friends etc.
Stop with the non sense. You knew what you were doing.