Basically in order not to get suspended on a new account you need to:
1. Make it impossible to link to your former account - They can link you with many ways...
Name, Address , Contact person and they also can link you based on IP and/or Mac Address.
2. You need to follow the simple guidelines and mask your "wrong doings" that got you suspended - For example - I had listings removed before by Ebay but I never got a suspended notice since what I do can be easily fixed - for example Price Gaughing (Ebay`s latest thing) - They dont want you to take advantage by overpricing things that can be related to the current situation in the USA (masks, hand sanitizers and etc..)
If you are patient and dont want to spend money - You can get a remote work station online for a reasonable price and then do whatever you need from there (New workstation= different ip and mac address) - You get your account slowly and steady and should buy things first but dont buy 50 products per day as Ebay understand what you are looking to achieve and will ban you. 5 items per day is reasonable and you can buy whatever you want (including 0.XX$ items)
Option number 2 - You buy an account (stealth account) - You still need a new workstation and IP but you get much better limits.
Option number 3 (very risky from experience) - You buy an account with feedbacks and high limits but aside for a new workstation and ip you must be aware that there are many scammers out there and you can get scammed easily.
I did it twice and on one occasion I got scammed (P.S its not cheap at all... about 1-2$ per feedback)