* have a separation between accounts and users. Account is the entity that pays for the service. Usually account has users associated.
* collect payment/credit card information on account creation
This way, you don't really care about user+1, because you have their payment info already, and can assume at least some intention to pay after their free tier is up.
There are many legitimate reasons why somebody while doing evaluation would create several users, i.e. I do name@a.com as well as name+testing@a.com in few services.
If you find out that too many of your customers are not willing to pay, look at it more as a business problem, trying to reach better customers that you can charge more, rather than to better enforce some account de-duplication.
I think I heard this approach from patio11, Amy Hoy or some interview on Mixergy?