Google and YouTube can track the location of your watch time, and to the device, so while you might be using an alt account to watch the video, YouTube sees that it's from the same device and location.
On the light end, those views simply won't count because it's "false engagement" on the tough side, it could get your channel terminated if they discover you doing it. So I'd advise against it.
I know it's a hypothetical question, but I figured I'd warn others in case they get curious and try it, and then "somehow" end up having their channel terminated. I see so many people on twitter asking why their channel was terminated, and it seems very few read the terms of service and rules of platforms.