For the ppl who genuinely do it to stomp lower tiers it's smth else but a lot of people (myself included) make smurfs to play heroes they aren't comfy at on their main, if i go into a match on my main and play a hero im not familiar with it's legit throwing
most people don't wanna realise thier skill cap so they make a Smurf to feel like they keep advancing and getting better when thier not that's like going back to level 1 with all your current upgrades these people are the ones that say IDC this is my Smurf these are the fucking losers of the owc