According to the Valve ToS, one cannot transfer an account’s ownership, which indicates selling and purchasing accounts are prohibited. However, this seems to be a common practice, particularly for CSGO account.
Let us suppose that we let another person use our account (a euphemism for selling!) and this bloke gets a VAC or game banned. Steam guidelines state that all associated accounts with the same phone number would be banned too.
However, this remains unclear that how if the accounts “had been associated” and “had shared” the same number; but then, they changed that.
For instance, if I have 3 legit accounts which have the two-level authentication with the same mobile number, and I wish to sell one of which and remove (or even change) the phone number associated with that account before selling, if the new owner gets banned, will my other accounts follow the same doom?