gooner, first thing you're post is almost impossible to follow but from what I have managed to understand, the moment you logged into your friends account, that account got linked to your suspended account, even if you clear cookies and change ip, ebay can still track you via flash objects.
The other reason would be, even though you changed your ip, it would still have been a foreign ip, so assuming your friend always logs into his account from the UK, it would raise serious concerns if someone logged into his account from a foreign ip address, and thus ebay would assume that his account had been hacked.
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