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The reason you can create multiple addresses in Amazon regardless of where your credit card is billed is that Amazon subscribes to the notion that if you happen to be travelling in the US, you should be entitled to purchase items from the US store etc...
You don't actually need separate accounts, just a different address to indicate you are currently in a different country.
I don't know how particular Amazon really are in trying to curtail abuse of this functionality as sales are essentially sales. But I guess there's no reason why they couldn't crack down on this sort of thing with clever algorithms.
As for the morality of the issue, I have a problem with ebooks sold in Australia being priced higher than ebooks in other areas if the book is not actually published in Australia. I don't have any issues in circumventing geo-restrictions in that particular scenario. However, I might think a little differently if the book is clearly published in Australia for the following reason. A book published in Australia is likely to use Australian English and it might not be practical for an author to expect the Australian publisher to produce the same book for all markets. Therefore, I imagine that selling international rights might be quite prevalent for Australian authors. This means that for the Australian publisher they are probably only ever looking at a fairly limited market in comparison with other countries.
I don't necessarily know the answer to these conundrums and I'm basically only sharing my own deductions which might not be 100% factual. I am happier to punish local publishers in one context, but not quite as much in others, which may well seem a little hypocritical. Ah - life!
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