If you're referring to the mythical "whitelisted" seller accounts, according to legend you have to be invited by eBay. There is no way to create them, nor is there any way to request to be invited.
It's been discussed a lot on the main ebay forums, particularly over the whole facemask situation.
It seems that it is an account with approval to sell high risk/high demand goods and new accounts is by invitation only, they are not taking on any new sellers in certain categories or of certain goods.
Go and check out the main ebay forums for more info.
WhiteList Ebay Accounts 
