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Brand New Day
Brand New Day (BND): On MetaFilter, almost any user who has closed their account or gotten banned is allowed to come back to the community under a new username. There are some exceptions to this policy but they are rare. Users who are not doing the same things that got them banned previously are welcome back into the community and community members are encouraged to give such users a new chance at being good community members.
In such cases, the new account is not considered a sockpuppet.
It is against site policy to deliberately, publicly out someone else's BND account on Metafilter. However once a user has made an explicit connection between their past and previous accounts, that information is no longer considered private or secret.