Three accounts.
One account for all the characters I actually play and use 98% of the time.
One account to sit on names for characters I intend to play in the future that I barely ever log in to.
One account for low level characters that do things that are rarely needed but useful, like a mule to hold nonstackable tradeskill items, or to log into a zone to ask for a camp check, or a character bound in paineel to suicide into the hole to check on yael. I use this the other 2% of the time.
I do see the wisdom in splitting your "real" characters into separate accounts to protect against getting caught up in ban situations or to share with your friend, but I do not engage in risky behaviors like RMT or sharing accounts with friends so I find it easier to have them all on one account instead of four or five.
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