WAG, IIRC, FAQ, and IANAL could qualify as acronyms. YMMV is pushing it though.
BTW, just what does “SDMB” stand for? 
Sheesh, how’d I miss this one? Off to ATMB with you.
WAG is an acronym, but I never heard of the other words. In fact I cannot even pronounce the last one. You’re kidding about SDMB, aren’t you?
I infer from context that a “sock puppet” is an alias that a member uses to imply support for their position.
Such as
Keeper0: The sky is not blue. It is green. I saw a show on television about how independent scientists (not those corporate shill Blueists) have taken chromatic measurements to show that it is green.
Kimstu (or any of few thousand brilliant dopers): Do you have a cite for that show?
[sub]Rather than respond to a request for facts, I create a new alias[/sub]
Repeek0: No, he’s not making it up. I saw that show too!
Is this WAG correct?
KEEPER – Yeah, a sock puppet is one poster kissing his own ass, or supporting his own position under a different user name. (More that one user-name = big no-no, BTW.) (BTW = “by the way,” BTW.) Your example is exactly right. It arose (I believe) from the sarcastic comment that a person who would do such a thing (register separately in order to anonymously aggrandize him- or herself) would probably use a sock-puppet for support IRL. (IRL = “in real life,” BTW.)
Now some people have sort of morphed it into the occasional accusation that one poster is being a “sock-puppet” for another – i.e., an unthinking ass-kisser. That use of the term is not accurate, however, because if you’re dealing with two people, not one, then you’re not dealing with a sock-puppet. The prohibition that each person can only have one user-name has pretty much killed off the sock-puppets, thankfully. There were some doozies, back in the day.