People mention the NAT issue. Read the header x-forwarded-for and compare that to the standard ip address.
If x-forwarded-for is present use this value. Most properly configured NAT routers will populate this field. The only ones that do not are typically anonymous proxies.
If you really are worried about people gaming the system, using a flash bit that uses sockets to connect, and provide say, session id, to the socket listener. You can then compare that with the ip address and x-forwarded for. If it does not match, they are behind an anonymous proxy. You could feel safe to not allow them to create accounts.
This works because most anonymous proxies out there aren't full Socks proxies where all network traffic goes through it, just HTTP. This worked very well for me in the past where we had a contest with voting and folks were using anonymous proxies to game the system.