So long as the IP's are different and you are maintaining adequate separation of account (cookie) data, you should be fine.
Also make sure you scrub the EXIF info from your pictures before uploading.
If your listings are similar, you need to make sure your parameters and pictures are different across your accounts as well.
If there are more than a few similarities then a similar IP range is going to be another link.
Ip on its own is not enough to link you, but coupled with a similar name and the same items, that's not good stealth.
$hit , I am thinking about doing the following:
Keep the first account active for now and close the 2nd one so that it gets deleted by eBay after 1 month. I know eBay doesn't delete logs, but I am guessing they won't link a deleted account to an active one.
I am thinking about this mainly because both accounts are registered with real info and everything about them is legit (no stealth info at all).
I don't think you're risking anything at all by having accounts with 3 matching octet sets in the IP.
The ways they link accounts are set in stone, mostly automated, and do not dynamically adapt in order to try to catch stealthers. If the accounts were going to be linked they already would have been.
</$.02>
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