I think it is IMPORTANT to note, that while IP address is definitely a factor eBay uses in linking your stealth accounts to banned accounts, it doesn't seem it is, or even could be, used as the PRIMARY factor for linking.
Since I've gone stealth, I've been pretty stringent about my IPs, and I don't login from work, the coffee shop, or anything like that. I do all my eBaying from my home, on my equipment, so that I can monitor/control as much as possible. While re-using a banned IP just to login to your account probably wouldn't link you based just on that, it could definitely be the "nail in the coffin" if eBay already has other factors linking you.
Think about it... normal people would login to eBay from work, the coffee shop, their mate's flat, etc., so eBay would have tons of legitimately upset users if they linked solely by IP.
I know back before my stealth days, I would login to my eBay account from maybe 5-6 different IP addresses daily, sometimes more if I was heavily traveling, and this didn't raise any flags.
Now, if you are saying your eBay account is located in New York, and your IP address is ALWAYS telling eBay that you come from China, that may very well give you issues.
Again, I'm just a guy on the Internet though, so YMMV!