HF20 deducted 1.2 steem from accounts before applying rshares when you upvoted.
So there now is a cost to splitting up accounts into alts. Before, if you split 1000 SP into 10 accounts of 100SP each, there was no penalty. Now there is a penalty of (1.2 SP x 10) = 12SP. It's a small deterrance to splitting accounts.