When a player starts a company to "prepare" a town (roads, terrain or grow it) and resets after, making a new company claiming the same town it's a behavior that directly violates our rule #4 "Also cheating to advance yourself ahead of the competition unfairly will
not be tolerated."
After looking at logs and chats, I could confirm that, lately, the mentioned players have done it. I totally discourage other players from doing the same because, as told above, will not be tolerated and lead to player(s) punishments, that can be harsher if players insist on repeating actions not allowed.
To keep the sanity of the shown results and times, and for being reached exploiting "the system" in a unfair way, the default initial punishment for confirmed cases (like this) is the loss of the 10 best times (of current year) and respective points. Will help too, among players, to don't do it: compensation doesn't worth a place on the ban's aim area