Hi guys just to update my post below.
I have not tested directly by me (I haven't one of these account required and not interested to generate new Netflix accounts) but it sounds legit. Since OP is a newbie without transaction history (and this type of method could be closed very quickly) it must be requested an escrow or a live demonstration with team viewer, before releasing the funds.
Hi guys, I have been a little bit busy during the past days, sorry again for my late reply.
I received an explanation and a guide by Rao32. It requires a little expense (at least monthly) and can allow people to generate new accounts.
I don't know how this method can be valid in the long time (from my previous experience when big websites are aware of these "bugs" decide to close definitely any form of promotion or just add more rules).
However bear in mind this method could be classified as "grey" method for obtaining/creating new Netflix account.
I see just a "defect" on this method that should limit the numbers of account that can be created. I have just asked more information since one of the service involved isn't used by me. I will post here an update.