I'll be using VPS's for my accounts although I already have a few for other uses. For sure they must be safer, with VPN there are only a limited number of providers, and ebay would be able to easily find the IP addresses they use and flag them.
To set-up a VPS as VPN isn't that easy mind (at least not for me), even though you can find simple instructions on the MS website. I simply use one VPS per account and RDP in to use, a little expensive though. If you do the same, make sure you rent out VPS's on 30 day contracts rather than annually, for obvious reasons
One last thing regarding buying extra IP's - some providers will want a valid reason to sell you extra IP's, due to the shortage of addresses in existence. I think others will just sell them to you with no questions asked, again check before you sign up.
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