I've definitely posted to the same subreddit with two different accounts by accident without being banned.
The android reddit app annoyingly doesn't check for account matches. If you click a browser notification link on Account A it can open a reply form on App account B.
Anecdotal but I've noticed Reddit has gotten very ban happy in general in the past year.
I actually gave up using it because, perhaps in part because I'm behind a VPN (required in my country), any new accounts I create get banned very quickly once I start commenting.
I haven't been able to create a Reddit account by any method in years. It always happens in one of two ways: you create an account and instantly get the red banner at the top of the page saying you're banned, or you create an account, post a few comments, notice nobody's replying to you, try loading your profile page in private browsing and it says you don't exist (a shadow ban).
There's nothing of much value on that website, but sometimes I try creating an account to comment on something.
If you happen to post to the same subreddit with another account at some point, Reddit bans all of your accounts.