[Modee]

If you want to sell, say 1000 items, and EBAY will shut you down because that is too many items to sell all at once, then getting 100 accounts under the same name, and selling those same 1000 items, 10 per account, will result in no benefit whatsoever.

EBAY will probably shut you down even faster, thinking that you are trying to pull something.

So, other than for organizational reasons, there is no benefit to having multiple EBAY accounts under the same name.

What others mention may be a slight benefit from doing this, but hardly seems worth the effort. If you are going to spend the time and money (a gift card for each EBAY account) to create multiple accounts, why not make sure they are NOT linked.