IP's ain't what they used to be.
To start with most people still have a dynamic IP address which means that each time they login it's probable they are using a unique IP address. Add in work, home, public terminals, wireless access sites, etc.. and a users IP address does not mean much.
Your best bet would be to try and identify the individual PC and that's what cookies are for and even then you can only prove that the same PC was used for multiple accounts, not the same person.
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- Taking it one step at a time.
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