No you can't. All eBay accounts have an ID # which can't be changed. You can see your account ID # be going into any of your eBay fee invoices. When you link your eBay to a Paypal account, the eBay account ID and Paypal account ID are associated in their system.
That's why it won't work. eBay will allow you to do it, but Paypal will quickly link your two accounts and limit them both.
Changing Paypal account and Name in Ebay 
