Your iphone is tied to the old apple account and you can't untie it if you can't access the old account. (You can go through support with proof of purchase, but that requires you have proof of purchase at hand etc.)

Now you've tied a new account to your old banned one, so you're evading a ban and your new account should get banned too.

It's against apple's ToS to avoid bans as such.

You forgot to add /s and the reference, because you come up as conceited, when you are being critic of previous Apple statements.