No, I can't. All three examples I gave correspond to arguments advanced in this thread as to why you might want to smurf.

They teach people to play -- https://news.ycombinator.com/item?id=21393157

> If you play with a friend who has a low rank, it is much easier to create a free now account (that will start in a low skill group) than it is to obtain one for them which is already in a higher skill group.

They do stunts like playing against 5 people at once -- https://news.ycombinator.com/item?id=21394927

> you can essentially carry your entire team to victory because your skill level is so much higher than the enemy. You get to fuck up a bunch of newbs and win the game, while your team mates are drooling at spawn.

They sit in the park and take all comers -- I've been pushing this angle myself:

> If you want to determine how good you are, you need to fight a lot of different people.

I'm arguing that the idea of matchmaking according to assessed skill level is inherently flawed, and smurfing is a natural workaround to this self-inflicted problem.