What can you get banned for in Overwatch 2?
If you share your account with other players, they might end up taking control of the account, and it might be impossible to get it back. Sharing your account might also result in its misuse, in the form of spent resources, or disruptive behavior, leading to account penalization.
Why is account sharing bannable?
Any trading of any game accounts (paid or otherwise) is against the Terms of Service set out before you started playing. Therefore you run the risk of having your Blizzard account banned, as well as your PlayStation account banned.
Can I give someone my Overwatch account?
No problems. Except they do. Virtually every game company can see the IP address of who's playing, it's how IP bans happen. If two IPs are in different locations it's obvious that the account is being shared.