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All of this brings in money to the devs.
Slightly longer answer?
A lot of those smurfs are "content creators" - youtubers, twitch streamers, tiktokers, pro-gamers who also do yt/twtich/tiktok stuff. They create alt accs to "speedrun to GM as a one-trick Spiderman" or something and often purchase skins on those alts too - part of the whole flexing their wealth and such. The audience of those folks? They see it. And they also start doing it too - both the smurfing AND buying skins. "Just like their favorite content creator".
ON TOP of that... Every new created smurf account is a +1 to the overall "created accounts" statistic in their monthly/yearly reports to the dev investors. They show that "this month we get a gazilion new smurf accounts users, so this game is popping - thus you should keep investing in us, keep giving us money so we can keep the game going and money-machine printing back on your investments".
Both of these answers are overly-simplified, as we won't ever know THE WHOLE TRUTH behind it all or what's really going on behind the scenes, but... You get the gist of it: MONEY. It's always about money.
You can tell by level. While these certainly exist, smurfs are pretty obvious as they're generally level 10-15 accounts.
Also, you can ask them, and they'll usually tell you.
ngl I had a jeff player in a game recently accusing one of my teammates of hacking, said his main is in top 500, honestly I feel like some of these "smurfs" just bs it to feel more important or some such, cuz while he wasn't bad, that was no top 500 performance, or literally anyone can be top 500 these days