Why make hundreds of accounts?
What difference would it make?
Do you mean to imply that creating test accounts is a little bit "wrong", and would be wrong for an individual to do at home, but it's OK to do it if someone else is paying you for it?
If so, I disagree on both counts: it's not wrong to create test accounts, but if it was, it would still be wrong even if someone is paying you to do it.