Paypal wont be able to link it back to him if there is no similar info used as the previous account.
Address, ip, phone no., credit card or vcc, all need to be in a different name.
All previous cookies should be cleared.
Dont use the same bannk account either, tell him to open a new one.
PP cannot find out what the bank account owner name is because bank dont share that info with them.
The only time they'll see his name is if he adds funds to PP thru his bank account.