Want to loot for itens, but I am afraind I might get banned.

Hi everyone, after much research I finally found a serious forum that seeks to help steam users. Thanks in advance.

I am an inventory enthusiast and have been searching everything and reading guides the whole month, so I could come up with my own "game" to win some steam money.

I am afraid I might get banned however, because steam can ban you even if you haven't done everything wrong.

My plan is to prepare for winter sale, I want to have 100 accounts to farm event cards by then.

Hero goes:

-Create a new steam account that will be my "main".
-Create 100 sub accounts that will farm.
-All of then under the same email.
-Farm event cards the whole day for profit.

I know, I know, the hard part, they must be level 5 each and have made 5$ purchase. I don't want to lose any money, so how I will do it:

-Add 5$ of funds using my credit card on all 100 accounts.
-Wait for the 30 days, activate steam guard under the same phone.
-Purchase CSGO Keys wwith the 5$ funds.
-Wait one week.
-Gift me all the keys back to the main account. (Is this dangerous? I am most worried about this specific point, gifting myself they are the same email however...)
-Build up to level 5 "purchasing" f2p games

When the sale comes:

-Everyday farm 3 cards doing queue.
-Send everything back to main account on the last day. (dangerous again, I think)
---

Thanks a lot for the patience... this is it.

I want to start preparing now, however I don't want to risk being banned or anything iui