I'm referring to what also Belisarius wrote.
Just because the IP address of two players is different means nothing nowadays, since everybody has access to VPNs, so I'm guessing most of these tech accounts are actually legit multi-ing, but using virtual machines and/or VPNs to avoid getting caught, if they're even doing it. Or yeah, maybe indeed a friend of theirs is playing that account so that later on their acquaintance can have their village, but still, this shouldn't be allowed, especially if they're from the same alliance, and magically they just quit few days before they're losing their village(s).
What I don't understand why is this allowed, it's clear as day and yet no action is taken?
Shouldn't fair play be promoted instead of this?
Tech accounts are indeed a hot topic within both playerbase and the developers. There used to be a rule about accounts needing to be played for their own benefit but it got removed due to difficulties in determining account's own benefit in different scenarios.
In early July, developers and ambassadors held a workshop, which is summarized here. As the summary suggests, new in-game rules and surveillance tools will be implemented to tackle the private farms.
However, these upcoming implementations will not be effective for village sharing, the action you are referring to. This issue might be discussed in future ambassador workshops when these initial changes to private farms have been done. Currently, giving away villages to your alliance member is not denied by any existing rule. In some cases, it is also a viable tactic within alliance to get rid of poorly located starters to benefit a surrounding account, for instance; this makes the issue more difficult to handle from developers' point of view.