Firstly, no one currently that has posted in this thread has come to me with suspicions regarding Thumbs Up/Middle Finger account. Others that play the game have and hopefully they have done what I have done in reporting it.
In terms of proof I have been suspicious about his activity for quite some time. I am lucky enough to be working in a job that allows me to have SM open (in the background) for several hours of my shift. As a result I see things occur in GWs I am in and make a visual note of them. Looking back I now wish I had made a note of a lot more things, but isn't hindsight wonderful. Over the last 2-3 months I started noticing issues with several accounts that I believe are linked to TU. Theses issues would include a contrast with the language and terminology used by accounts to post on the MB and PMs. It was as if they had taken a crash course in the queen's over night. Criticisms to posts would come from certain accounts in relation to other people ie support of TU. The type of players that were being scouted and purchased would be the same sort of players that TU would look for. The GWs that certain accounts would play in would be the same/very similar. I would use the help 'bug' function to report the duplicate accounts in connection with TU account, only to find that they have previously been reported and a message along the lines of "these accounts have previously been reported and there was insufficient evidence" would appear. This would imply that others have had the same suspicions I have. Other managers have come to me/I have contacted others myself for feedback saying they had suspicions of him cheating using duplicate accounts before, but basically did not fancy a war of words or end up doing what I am doing now (ruining and leaving GWs and using my own time to compile evidence) - frankly I don't blame them. Managers who have left GWs because of his activity have come forward with their feelings and suspicions regarding his activity. In life there is a rule of thumb (yes that is the level of my humour) if something looks wrong, then it almost always is.
I know to a absolute certainty that getting this through is going to be not just difficult but virtually impossible. Why, SM hate to get rid of people because it is time consuming and they don't want to lose money from their (us) customers - I fully understand that. This account is a very well established account. One with a high rep. He is extremely clever and by all accounts (yes that's pun number two) has been difficult to catch out over a long period of time. I really enjoy playing this game. The really strange thing is that despite the crap and BS he comes out with I actually enjoy playing SM with him. Just don't like players that cheat. I share the same feelings regarding cheats that anyone else playing the game fairly does. The most frustrating thing is that even when cheats have their accounts removed there is nothing (that I know of) in place to stop them from creating a new account as all you need is any old email and a user name. Again - I fully understand there is little SM can do about this, hence it appears they don't bother.
What have I learnt from this; never create a GW using a 'free' ticket as once the GW opens you lose all access rights. I will make sure any further GWs I create will be using a 'paid' ticket. Do not risk allowing any low rep managers into your GW unless you know them or is approved by someone you trust.