I don't know whether you're trolling or simply naive but that's clearly fraud and the scenario you describe explicitly aims to commit fraud.

At the very least it's violating the terms of service. But very clearly the two of you would have conspired to defraud GitHub and in this case there would even be evidence in the form of an HN comment where you literally ask if this would work.

You may think you're clever but trust me when I tell you that no, you're not, and I've seen enough people try to be exceptionally clever and think "plausible deniability" would cover their butts and then get sued for fraud.