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No. That don't actually matter, cause the votes are original SP weighted. More accounts with the same SP don't have more effect.

I know, but I mean it wouldn't make much sense to have the first option because you could only make one vote based on your SP, but you could still split your SP into several accounts ( with less voting power on each account) with the possibility (all accounts together) to vote for more than one witness. That's why I think the second option would be better because it would prevent people from creating more accounts than actually needed and it is easier for the user to handle one account than two or more.