eBay detects Proxies. Insta-ban.
eBay really pushes tracking in Flash Cookies. IP is important, but not the primary indicator if the rest of the information is the same. It's a percentage based system. You can have the same name, same IP and they might be what flags the account and causes you to become banned. Same IP, Same Address, flags go up. Same name, different IPs, different addresses, same town... flags won't go up.
It's kind of a balance between what you can alter but keep legitimate (if you care enough to) and to differentiate your information so that to a computer, you are not likely to be the same exact person as "someone else"
Play around with your name. If your name is Stephen, become Stephan, Steven, Steve, Stpehn, and you can do such and plan for such if you have a business name. Your address can go from "Applewood Dr." to "Apple Wood Dr" or "Applewood Drive"
eBay knows which addresses are USPS P.O. box locations. If you are that desperate, use an address to place not likely to use eBay, but its not likely you will have that many problems. Most sellers are there to sell and not buy so they don't receive stuff. Buy stuff anyways. eBay doesn't like sellers who never buy.
Just turn flash off when using anything eBay or PayPal related. Lot of people are linked this way and don't even know it, this is also why people say to create a different windows user for each account.
Phone numbers aren't even an issue anymore. Google Voice hasn't failed me yet. I used to buy prepaid phones and lug a couple around with me like some drug dealer. Pointless. Plus, GV sends the calls to your phone.
If you are using a VPN from an online service, use the newest one to just come out or find someone to create one for you. eBay has a directory of VPN providers and chances are, someone has used the recycled IP for selling Nikes on eBay before you and eBay is on full alert.
Banks have certain ID Numbers called BIN (Bank Identification Numbers) - Use a different bank.
eBay is requesting documentation? Don't use the same Fax Number for everything. You dont even have to fax anything anyways. I never do, I just wait a week or two and contact them like a dolt and am like "I sent in everything you asked like a week or two ago. No, I don't have the fax number, I didn't think I needed it, I sent it out from my local Kinkos" - the regular seller isn't likely to be too detail specific.