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If you are only going to buying an occasional book via a US account Option 1 is probably just fine.
If you are going to be buying several books at once and/or doing this on a frequent basis - Option 2 adds a level of "Make Me Look American" that is helpful in convincing the Amazon Gods that you are truly worthy of buying their US books.
If you want to add an additional level of protection, when you go to buy the US book log-in to the Amazon account via a VPN server to make your computer have a US IP address.
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