"While you’re at it, could you please address the issue of users recreating new accounts for the sole purpose of gaining 3 rollbacks every season? Exploiting a useful mechanic in this way is still an exploit. Why should these users get 3x their bounty mats and 3x their keys?"
Can you please elaborate on what you mean? Why would one get more bounty mats/keys if you use reincarnation (at least thats what I think you mean with "rollback")?
Gather a ton of mats - craft/re-roll everything you need - if nothing is good; do a rollback to before you did said thing, and do it again. At least that's how it was explained on Reddit - might be a little different than what I explained here - but it's the general idea of it.
It's sadly been a thing for some time now. Blizzard is making money on it, so that's at least something - but it's a bit of an exploit imo..