Account Stacking?
To me this is one customer having several extra receivers distributed to family/friends in different locations on their own separate dish.
Now the Customer who has an extra receiver in the guest house on his property, camper he uses occasionally, or deer camp, while technically "against the rules" is ok in my opinion, and some techs don't care. When my home system was upgraded to a SWM system, the tech gave me an extra LNB & Power Inserter for my camper after I asked, no big deal.....
I live in South Texas, I know of several who have extra receivers on their account, or pay for accounts that are "South of the border".
I know of no case where DirecTV ever audited or disconnected them like Dishnet was doing years back, this is why historically DirecTV has has been more popular directly across the border where they get a good signal without resorting to larger dishes.
And yes there was the little bar in town with a normal capacity of 10-15 ppl, the owner got DirecTV installed with high hopes of watching all the NFL games, PPV, etc. When he got the price quote of $1000's for a single PPV boxing event, and $3500 for the Sunday Ticket, yes he ended up taking a Receiver from his house to the bar...
Against the rules? Yes, but I'm sure this happens more often then ppl realize in smaller bars, towns, etc.
Now if they were turned in and investigated, I'm sure DirecTV would disconnect them and pursue legal action if appropriate....