Normal - non-stealthed accounts:
I have 2 business accounts on eBay.
They are both linked to the same Paypal account.
However, you may choose to have 2 different Paypal accounts.
If it's 1 account, they can (if you wish/select this option) link both your existing ebay account & the new one, thus giving preferred selling limits to your new account.
The business information, i.e. address, telephone number and owner name can be the same, and there has been no problems.
Obviously if you have different Vat & company numbers those can also be put in accordingly.
I'm not sure if you can link 2 accounts with 2 different paypals, you would have to contact ebay.
But if you open a new account, and upgrade it to a seller account, you would have very low selling limits from the get-go.
So preferably you should link them, if you want the new account to skip a few steps in the process from brand new to established.
This is all from personal experience. It may differ case by case, but as a whole should be similar for yourself.
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