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You are only allowed to have one Adobe stock account. Only in really narrowed down circumstances, you are allowed to have a second account. Be careful what you do, as all accounts will get blocked when you violate the terms and conditions.

If they are different contributors, you may get in trouble with the local tax administration.

Yes, but it is a clue to Adobe that a single Contributor is utilizing multiple accounts to submit assets to Adobe Stock, possibly Iin violation of the guidelines.

I think it is possible. But, it will create suspicion. Adobe may check if you are one contributor with three accounts. If that is determined to be true, and each account has the same asset types, your payments due will be frozen and your accounts will be closed.