Why do you need 2 steam accounts anyways?
4 options:
-VAC Banned. Obvious reasons.
-Someone is hunting him down with his Steam Community Native ID- which he can do nothing about of except make a new account. However I doubt this is the case.
-He received a new account from someone and it has different games that may or may not be better.
-He might've put a dumb username or whatever at the initial creation of the account, at the point in which if he accidentally logs out, he might as well as be locked out of the account forever.