Re: If my paypal was banned do i need to make a new ebay account as well?
It's up to you to decide if it's worth the risk of spending time/money on a new stealth PP that might go to waste. If I had a high ebay ranking I probably would take that risk, if it was a relatively new ebay acc, I'd just start over.
Re: If my paypal was banned do i need to make a new ebay account as well?
You can and should just attach a new paypal to it. Just make sure you delete all old paypal info from ebay, never repost listing that had old paypal. The issue is why did you get banned by paypal, "If you always do what you always did, you will always get what you always got"