Yes proxy IP addresses bounce you from remote locations. So eBay will be unable to trace where the user is from. I used to have to trace people by their IP address to try to verify their orders from me. If a person had a proxy ip address, like AOL I would call to verify them instead. Not that it has anything to do with what you're talking about. 
Also a lot of users use proxies all the time, eBay may not like it but they'll usually not suspend you just for this reason.
As for tracking your IP, they won't be able to if you use proxies. But who needs tracking when they have your Paypal information. You address? Anyways there is no law against opening a new eBay account. You're only going against their terms of agreement, which is worthless. As long as you don't start stealing people's money, you'll be okay.
""Im thinking cuz they say "take legal steps again you" if you keep trying to "abuse ebay" in the message when u get suspended.""
Wow, you must really made eBay mad at you. They know you are the same person over and over again. They're linking your accounts. You must be missing a step when creating a new account. I've never had them say this to me.
As for proxies, I'm not sure. I don't use them my self. I simply change my IP address. 
Just remeber eBay and Paypal do not work together when it comes to sharing information. Not at the moment at least. So eBay won't be able to gather your real address from Paypal unless they really wanted it. Which I see you're pushing the limits here. You may need to take a break on eBay. Let them forget about you and try again in a week or two.
Aspkin
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