Don&#x27;t dismiss the tracking cookie so quickly. Every dirty marketing technique you&#x27;ve ever heard of from Evercookie to using eTags to accomplishing the same thing make it easier to get &quot;device ids&quot; and coalesce that information to fraudulent user ids as well as the accounts, ips and transactions associated with them.<p>Services like MaxMind go a very long way in identifying proxies or Tor nodes as well.<p>Nothing is going to be 100% perfect but the more you can do to make it a struggle for the perpetrator the more they have to decide if it&#x27;s worth the effort.<p>The flip side of that is that actively engaged attackers become easier to identify in terms of patterns of behavior and leaving trails to alert authorities.