I feel it's just more simple to associate carryover as if it were two accounts, as Victor said. I also swear DT is just arguing for the sake of arguing.
Technically it wouldn't be that big of a deal to let your Player 1 TPE carryover to your Player 2. But that just complicates things for when you re-create your Player 1. If you think keeping track of your one retired player for 1.5 seasons is bad, I don't imagine doing so again 5 or so seasons later would be any easier. As Higgins said, even if Ironside did get Parechkin's carryover, the player you create in 1.5 seasons wouldn't be eligible for any carryover, so there's not even a real disadvantage. I suppose things could get complicated/"unfair" if you didn't end up actually wanting to re-create a second player, but in that case I don't know why one would have created on in the first place.