As far as I remember, action has never been taken against multi-realming, nor has an official statement been made regarding it. In any case, if action is taken, at least 80% of the playerbase will be punished. This includes people who are members of the testing team or former balance team. Now, if action is taken against players with more than one account, at least 90% of the playerbase will be punished - this includes people who were once normal players and who now work for NGD (Kailer is one example - and now he's the community manager).
Also note that the TOS was last revised on May 18, 2007, 6 days before open beta ended.
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