having a paypal account with a transaction history, would mean it has already been linked in some way to another ebay account.. so it is unlikely to find an account like this.
You don't "NEED" a Dedicated IP, lots of people use Mifi's, Phone Tethering and so on....most of the time all you really need is to make sure you don't overlap IP's between account.
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run you 10-20 per month! for hundreds of accounts???
Why would it be difficult to run that many accounts?
Also making accounts is easy, not sure what would be the issue there either.
paying for a Dedicated IP service for hundreds of accounts
A Dedicated IP "ISN'T" required, it's definitely 1 way to go.....also I think people have this belief that if people have a lot of accounts that they are "using" them all at once....that's not always the case, a lot of people make "backup" accounts and store them until they need them.