The TOS does not make any distinction between actively playing and abandoning an account. It does, however, specifically prohibit the creation of more than 1 account (I gave 2 instances).
If you are opening up the TOS to selective interpretation, then I offer the following;
A person may create multiple accounts so long as they are not using them at the same EXACT time, so logging in to one and playing, then logging out and into the next would be allowable.
It is a bit more broad than your interpretation, but if the TOS is open to interpretation, then it is not outside the realm of believable extrapolation.
Likewise it is always worth understanding the legal ramification of trying to make statements about and interpret a legal document when you don't have the background.



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