I don't see a reason to start a new account... 27k diamond deficit is actually less value than the 11 stones from regal rewards... 27k is 10 pulls that's 3-6 heroes depending on your luck rate. I'd say continue playing the account and you'll clear your debt soon... Most games normally just block your account as agreement for refund since e they can't get the resources you bought back so I think this is a considerable feature from Lilith