You can have as many Ebay accounts as you want. Just use different email addresses. Important: They will all be linked together, you lose one, you lose them all. Only by creating everything different as outlined in the stealth guide will you be able to keep accounts unlinked.
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same with your Paypal account,with one being the primary.
with Ebay,if one account is suspended,you can have the entire household accounts suspended as well if members of the same household have been sharing devices to log on to their Ebay account.
I am not worried about being suspended as both accounts will sell non vero custom made items, one sells circus wagons, the other will sell HO Scale Trucks.
You can have 1000 ebay accounts under the same details, however I would still strongly advise you to have some stealth accounts even if you haven't been banned before.