Two Steam Accounts

I can sort of understand it for the whole co-op aspect, and as long as you're not exploiting things, for example the coupons/coal at x-mas, steam gifts as you stated, and anything similar, it shouldn't really be a huge concern.

I have 15 accounts now, because I'm a TF2 trading addict...need em all for storage because I cannot bring myself to craft stuff up XD

Anyways, it hasn't given any problems, and when I sent a support ticket during the christmas event (trading coals was so much fun I decided I wanted some more to work with) whether I could use them to get coal and stuff in the event, they even said it was allowed :P

(Note that I didn't overdo it like some did...I worked hard to get my coals, purposely refrained from getting more than I needed, and made sure I traded every coal for 1-2 euros each in games, rather than the 50 dollarcents they were going for)

I think all they care about is you don't abuse the system somehow, causing others to lose out or worse, Valve itself...

TL;DR: there's a clause in the EULA: you can't share your password or account.

Valve would be very foolish to not allow multiple accounts, because they mean more profits. However, my view is that you can easily make a hundred and give yourself reputation.

Having more than one account is not punishable, but sharing your account or password is illegal in the ToS, and if they find out they'll work on it.

It's allowed, I have 2 myself even though I don't use 1

You're really asking two questions here.

1.Is it legal/ok with Steam?

No, no it isn't. It's clearly breaking the rules and if they ever somehow find out, they might lock both your accounts.

2. Is it OK?

Yeah, sure, as long as you aren't using the two accounts for exploits. You're not really doing anything wrong.

i got 2 accounts for the reason my friend comes over to game he doesnt have a pc good enough to run games like payday teamfortress etc and its not illegal unless i would sell my account to him

I have 2 accs. One main other for Tf2 idling and valve is ok with that. some people have 50 idling accs but Valve does not care

Just to clarify the situation.

1) It is ok to have multiple accounts

2) it is ok to use these multiple accounts to say idle in TF2 and mine for hats

So far so good

It is however NOT OK TO USE ALTS IN CONTESTS. This is strictly prohibited by the contest rules. DO NOT USE ALTS IN CONTESTS.

That's really the only real restriction that can get you into huge trouble.

The only reason for me to create another account if there is a bundle of some sort or deal on steam and I own 1-2 games out of 5-10 or so.

It isnt against the rules to keep 2 or more accs.

Yesterday I saw a dude profile's, he's got exactly 30 accounts, all in the form of NameSurname1 etc :|

mhh i have only one acc and im totally fine with it o.O
but i actually do have a friend who owns 2. i remember he said, hes using one only for cs, and the other for other games.
i actually dont get the point of it. but whatever