Ok so, here’s the thing, me and my friend decided to develop together, and so we first sought to use Team Create, but after he got the idea of creating a new account shared by both, I wanted to ask if it was a good idea, what are the downsides and the upsides? Thanks in advance for your help 
Sharing an account isn’t a good idea.
If one person does something (even unintentionally) that gets the account banned you’re both banned.
If the account has 30,000 Robux earned by both of you and 1 person wants to they can DevEx the money from the account, essentially stealing the money.
I’d suggest keeping your own accounts and use TeamCreate.
You may trust your friend with your life right now, but if you have an argument, or somebody else comes into the picture and causes bad feelings between the two of you then it could cause problems.
Lots of people have been burned by ‘friends’ who act all sweet and nice until they get what they want.
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You should use a Roblox group for shared revenue and game management.
This happens every so often.
My favorite game on ROBLOX has two owners who share a holder account for equal ownership.
Now, let’s say you have a selfish friend, who tries to change the password from you when you guys start monetizing, nothing you can do about it because ROBLOX doesn’t care and can’t help with “Shared Account usages.”
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Not sure that Roblox doesn’t care, but they can’t do anything about 2 friends trying to take the money from a shared account because there is no documentation about the terms of your agreement that would stand up in court.
Maybe if @Dede_4242 had a legal document stating theyentered into a partnership with someone else and it includes what either of them can or cannot do. Then it would be out of Roblox hands anyway until a judge says that the person has to pay back the Robux taken.