When I was active on this forum many years ago the considered opinion was any address you use for stealth you should have access to - thus eliminating problems with returns
In those days a large number of people came here purely because they wanted to resume trading that had been interupted by some silly rule or other from EB/PP and that advise was good
It appears to me in the short time I have been back here that a lot of posters now are looking for lots of accounts in anticipation of their accounts getting closed.
The demographics of the people requiring accounts has changed from someone just wanting to get back selling to people selling in a way that they know EB/PP do not accept and therefore expect to lose accounts on a regular basis - but that is just my observation and opinion
Finding a suitable address to use is obviously one of the first elements of any stealth account. It has to appear real. The post code must obviously match the address
If it is a business account an empty shop will do fine - but you will not have access to it - but EB/PP will not be writing to you (as far as I know)
The small problem you have is if an address has been used before - unlikely
I have never been a fan of accomodation addresses as they seem to have little success
You need to appear credible and ordinary
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What you have to consider, with a return item, you can add a 2nd address for returns, perhaps you will not need to set up the return address for a long time, you can add a real return address, if and when it is needed in the future, even after the buyer requests a return, eBay system will let you add the address, you could then delete the return address shortly afterwards.
Address to use with a clean eBay account? 
