When it comes to adsense .. here is a simple thing to consider .. OK google is one of the , if not the, richest companies out there .. and they got to the top with a lot of TALENT among other things working for them right ? .. so before they PAY you , ie GIVE you money .. they are going to make DAMM sure you deserve it .. so they will know what ip you have , what os you have , what pc you have , what hardware you have etc etc .. just my 2 cents and these are my personal opinions and i could be totally wrong on any of them
Google track clicks not only by using IP address. If it was the case, you could have fraud clicks, but it has many other algorithms to follow and track your clicks. For example the timing between each click, the ratio of visitors and clicks and so many other factors. So i highly suggest to avoid cheating your Adsense account because your account will be disabled and deactivated for ever soon.
It could be very risky to do such an activity. Your account can be blocked any time. It is always better to make a strategy for driving large volume of genuine traffic and earn revenue from Legitimate clicks.
I tried the same thing at the end of the day AdSense finds out and gave me a 30 days suspension I will not advice anyone to do that.
Why is this even a topic. I suspect you're wanting to click your own ads while using a VPN. If you're into being banned, by all means. Otherwise your "client" will eventually be found out and banned.