If the items are unique, or if you use the same pictures, then, yes, they can use that to link you. Also the wording in your listing.
The idea is to make everything as different as possible.
If you were selling - for example - 5 CD Music titles and you were suspended, then starting a new account and listing the same 5 titles is not a good idea.
Also, you need to figure out WHY you received low ratings and make a plan to correct whatever is wrong. If you do not, eventually, this account will suffer the same fate as the other one.
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