Paypal does monitor IP and browser cookies. You can easily create a second Paypal account, but just like when creating an eBay account, you'll need to clean up your computer first.
The only thing is, once you have funds start going through your account, Paypal will most likely limit your account for more verification. You'll need to use your new Bank account for this. It's probably a good idea to be verified and confirmed from the get go to limit your suspensions. If you have enough money going through your account, thousands per day... Paypal will ask for your SS#. If you haven't used it with your limited account you'll be okay to use it this time.
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