Well, you can check the code. You can open it with notepad since it's a .bat file

Scamming purposes

more cards from free games? :D

I'd say main reason beside smurfing is to store their items (you can "legally" store 1000 csgo items on account).

And then, some people might have main account for streaming and alternative for anonymous gaming :) .

Well, weekly drops?

For when you don't want to play seriously, but you want to play competitive, so you go play on a lower rank.
When you get banned on main because you get pissed off by trolls..
Farming cases
And maybe few more possibilities

I do. I have 2. I use them for when I get cooldowns on my main (that doesn't happen much anymore, so I use them to play with less pressure, but its at the same ranks - I'm Global Elite on the first 2 and SMFC on the 3rd).

I had only one alt I made when I had a 1 week cooldown at main (internet problems, CS:GO bugs that made me verify cache files and when I got back I was banned from match, rage quitting, etc), but there was this time, I was rage quitting so much, besides I had constant internet issues and CS:GO bugs that I got 1 week cooldown on main and then 1 week on my alt, so I bought a 3rd, lol.

Also, sometimes you can be competitive banned for stupid reasons/unfortunate reasons, so an alternative makes sense for when your account happens to get banned.

Some of these reasons include your power cutting in the middle of a game and you can't get back on because of that so you get a ban. Apparently if you kick too many people you can get banned, even if you just happen to be in many games with trolls.
You also can get banned if you damage teammates too much/kill too many, although this seems unlikely unless you're doing it purposely, it can happen on accident.

Anyways, just letting you know some reasons I've come across :)

You can check the code for yourself. Since it's a batch file, you can open it with notepad

loading Fyantastic2