[azocines]

We're not discussing EB'ing or DNA'ing.

Why?

Both accounts are totally unrelated.

Does Amazon check on return the serial number (for example) of the wrong item ?

For example, if the serial number is XYZ :
Account 1 will receive XYZ item normally
Account 2 will claim to Amazon that he has received XYZ item and that he has not orders it

On return of XYZ item from account 2, will Amazon check serial number or something like that ?
Because if it does, it will conclude that item shouldn't be in account 2 hand but in account 1

It's the only thing I still don't understand about the WIR method

You're needlessly complicating the method. Apart from matching the weight (or close to It), all you're concerned with Is this:

1. Buy the Item to be SE'd on one account.
2. Buy the wrong Item on a totally different account with every Identifiable detail changed.
3. Have the wrong Item sent to a completely different address.
4. Contact CS and Inform them of the wrong Item received.
5. The return will be requested, so send back the wrong Item.

Both accounts are totally unrelated, so It's no different to two buyers (who're unbeknownst to each other) ordering their goods. SE'ers have been using the WIR In the above fashion for years without Issues.
It's that simple.

Okay yes now I get it, thanks.

And about wrong item that I must send back to Amazon, do I send it back with the Amazon box I received with my "good" account or with a simple box ?