People are going to do it regardless. To be honest beating a bunch of less skilled players can be fun sometimes.

Smurfing is bad, But step into their shoes because i can understand why they do it. At ranks MGE+ you get constant hackers in what seems like every other game, As you may imagine this makes playing Competitive very very frustrating.

Also with the newest MM updates you can no longer queue with ranks lower than you to a certain extent, This means no playing with your friends unless they're near the same rank as you.

In no way does this justify it, But not every CS player has the cash to pay $8 a month for ESEA because god knows Faceit & CEVO are a joke.

In conclusion, Just don't be a dick.