Crate before attack (CBA). You must collect a crate before doing any damage to you opponent (touch both walls instead at sudden death), if you break this rule you aren't allowed to attack the next turn, if you break it more then once, seems your doing it on purpose, or kill your opponent the game will be void or given to the victim.
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In worms2 it was allowed to skip your crate before attacking. But alright, we are not talking about worms 2 now. The person who breaks the rules is gonna have a problem! I played many of clanners with cows. (blockings, forgetting cr8, not touching both walls and so on and i'll tell you my experience about it).
For blocks: *look which amount of time your opponent needs to come out his hide* (lets say he got 5 seconds left) then next turn the player that blocked the opponent has to start his turn at 5 seconds.
Forgetting cr8 before attack: The player which cheated has to skip a turn (can rope around to a new hide if he want) but he can't attack or take his crate.
Not touching both walls but attack: Skip a turn.
About the 2v1 strategy, that's true but even if they didnt cow and attack the pile of the big worm the game would be changed as well. Keep in mind he could do this turn (attack) also with gaining this crate, above that this worm can get 2 crates afterwards because the cow got his extra crate and is back at HP, so I think this way of cheating is an advantage at all.
The rules are fine, if you change rules in a roper, it will be totally different.