There is nothing wrong with having multiple eBay accounts. However they will get linked if you log in from the same ip address to access them (or have the same registration info i.e. mailing address, phone number, cc#, etc. Being linked is not a problem until one account get's suspended. In that case they'll all be suspended.
yes do what foster said, make multiple accounts like 3. But also try to get some stealth accounts running, and make multiple accounts on the stealth account.
You never know when your going down, so make 2 stealth accounts, (read the forums for information on this, or buy the ebook) , then just keep building up your new accounts slowly.