you do have to associate the two, as long as you make the invoices (for the tax man) in your business name and pay your tax.
i would never start a business and associate the name with eBay, i would put all my efforts in to building a website that accepts credit/debit cards no paypal and directing every person i ever come across to that website
Just as a quick example i started building a website about 5 moths ago and started trading 3 moths ago, i have seen as steady increase in sales and i am very happy with the profits i am making, so much so I'm not really using eBay
Just stay stealth, pay taxes and use your profit for something that will be far more rewarding in the long run, be your own boss.
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