If Amazon detects this, they won't give you the choice of which account to keep open - both will be closed.
However, this may not happen. Usually, an account will not automatically be closed just because the IP's matched on 2 accounts. If those IP's recycle (dynamic as opposed to static) then many users could have logged onto Amazon with the same IP. When it becomes an issue is if an account gets suspended. Then a human being looks at it and tries to find any linked accounts. So, if both accounts are selling the same things and one gets suspended, the other may go down too. The more similarities between the accounts, the more likely they are to be suspended.
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