Why would a seller open an account and then not sell anything. I would imagine this causes more red flags
Not true, I have created some stealth back-up accounts a few months ago (i'd say almost a year), but haven't listed anything since I created it until I started selling last two months. Everything is fine, passed review process. they're all now ready for this year shopping season.
In conclusion, I think as long as you create a strong account, completely stealth info, same login ip and same machine. There is nothing to cause red flags.
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It's not a question of how much you list. It is a question if those listings you created are going to get you a bunch of fast sales. You need to watch your sales velocity on such a new account. If those listings are slow/unpopular/cheap, there shouldn't be any problems.