I don't, actually, although I did at one point some months ago so I could remind myself how the early part of the game worked.
Personally, I can't see how it's a real issue unless you have two teams at the same level, at which point you can manipulate player auctions etc., but the rules are the rules and (a) it would be unfair not to remind people of them, and (b) I can't really do anything but point them out.
Devs will almost certainly have multiple accounts to carry out testing, I always have had for any systems testing I've ever done.