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I saw one user get banned from the site for violating TOS (hateful content) and he created a new account right away with the same name and said so. I reported this and got the response:

Hello,

Thanks for writing in. Discord investigates and takes action on accounts which are in violation of our Terms of Service. However, we generally believe in targeting rule-breaking behavior instead of targeting an individual, in most cases.

If the user is continuing to violate Discord’s Terms of Service on their new account, we’ll need you to provide the message links of the violating content for us to investigate the situation. Alternately, if you feel that the past violation was so egregious that the user should not be allowed back on Discord under any circumstances, please let us know and provide any additional context about the situation, and we will investigate further.

Sincerely,

Discord Trust & Safety

So they don't just turn a blind eye to ban evasion, but it is their policy to let TOS violating users create new accounts without consequence.