You're right that multiple accounts are most commonly identified by taint analysis and traces of spend-linking. I could never understand how something so simple and easily preventable could trip people up though. It's trivial to use a new address for payments.
People usually do use a new address for payments but in the same wallet and then they obviously get spend linked at some point if they're not careful. Most campaign managers won't look into this though but other curious users may bust you.