First, please show me where exactly in the user agreement having two different accounts in different countries is a violation. I've looked and I can't find it. Don't go inventing violations of user agreements...

Second, what I've described is a problem that a lot of people have because seemingly no one at Apple understands that if you move between countries for work and need to have access to banking (or any other apps that are specific to that country) in those countries, the only way is to have different IOS account per country.

And it's even somewhat supported in ios, if she needs to redownload an app that was deleted due to lack of space, ios prompts her for that specific account's password (not the one I'm currently logged in). So it's somewhat shoddily supported. Nowhere near as good as android, where you can be logged in to multiple accounts and just click on a a menu and chose which account to use.