I don't know if this is worth the risk. Made a NZ account and 'bought' it.
I know I can download it and take my PS4 offline but as unlikely as it is, I don't want to risk a ban.
I've had US and Japanese accounts since the early days of static webpage PS3 Store.
I don't think they care.
True, I suppose it's money for them either way in the end (or not, if the content is free).
Still, providing false information when purchasing from a region you don't reside in is fraudulent, potentially tax evasion too. Not worth the risk.