CCP just announced that all new paid accounts are going to receive a Cerebral Accelerator implant through the redeeming system. This implant can be traded on the contract market and is currently valued at around 100 mil isk. This price will most likely not be lasting very long, but it still might be profitable for those who want to hold on to the implant!
It is unclear if CCP realizes this, but currently the buddy program lets players get a free plex or 30 days game time added to their accounts when the invited account upgrades to a paid account. This trick is used by many to create a free 51 day head start on their alt account since they would have to pay for the main one anyways. The interesting thing is that the announcement specifically says that it includes accounts that update from the buddy program.
Where is all this going? Well, it is possible to sorta mass create items worth 350 mil isk. All players need to do is send themselves a buddy invite and create an account. They then plex that account, and receive a free plex or 30 days to their main account. They can use that new account to claim a Cerebral Accelerator Implant and a Apotheosis.
Players can just forget that account or use it as an alt account once the Cerebral Accelerator Implant and Apotheosis is transferred over. Once this is all completed you can rinse and repeat, and make as many implants and shuttles as you can send out buddy invites.
This is untested! I haven't had any sleep yet so this could all be wrong!
Edit: Received reports that buddy invite accounts no longer receive the implant.