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yes i knew , i did clean all cookies before i create new account .

If you have enough resources, you can use virtual machine for each account as I am doing.
Just install a new OS on a machine and copy it to each account you have.
Then login to each machine to create account, so you don't have to worry about cookies. Just be to remember change ip ever time you run a machine for each account.

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Just create new user accounts per eB account.

For the VPS, I am sure you can google some nice service - or search some posts here