How many users actually know how to spoof a MAC Address and also remember to change it back once their done? I can tell you, not many of our users knew what an IP Address was. And since there are about 16,777,216 possibilities of mac address, I'd say it would be highly unlikely that a user guessed the mac address of someone else on the network. I can count on one hand the number of times I wasn't able to back track a MAC to a specific user. Only because the MAC address no longer showed up in the arp table. If we couldn't find the user we did nothing with the complaint.