It is a permaban offense.
But, in the case you reported, the poster is commenting on the ban, but not questioning it - gauche, but not a huge deal. Moreover, the account is some 6 years old, and has a hundreds of posts. If it was created to get around a ban... that's some long-term planning!
you are my alt.i have alts. so was thinking the user was just one of his alts.