What about when the mod is disrespectful to begin with? If you throw something in my face, I will throw it back. If you want to ask something nicely, I will be nice back. It's pretty simple...
If you disagree with the moderation, take it up with that mod in private. Don't turn it into an argument in public. Keep in mind, it's impossible to keep everyone happy, all the time.
As far as multiple accounts, when an account gets permanently banned, and you create another, I don't think that is multiple accounts.
You need to come to terms with the fact that as long as this is a public forum, you cannot ban someone, they just create another account. I can understand agressively trying to prevent someone from using a forum if they are a total jerk and causing mayhem or damage to the forum, but what did I do? Disagree with a mod? And this results in instant ban as soon as he suspects it is me?
Circumventing a ban by creating a secondary account
is deemed multiple accounts. Two wrongs don't make a right.
Moderators temporarily or permanently ban users for a good reason and those reasons are set down by Dave (the owner of this forum). If you are told something by Dave or a moderator, then accept that as the rules of the forum. Users here have it pretty easy. This is one of the least moderated forums on the internet, particularly for the number of active users it has.
At the end of the day, if you're unhappy with the decision of a moderator or your dislike what someone says in public, sleep on it, accept the difference of opinion and move on. It's an argument you won't win.