Question regarding Ebay drop shipping

OK so my main account is in the US and I wanna sell my items in other markets also, which one do u guys think is better ? (assuming the shipping cost is the same)
1. Use only one Ebay account (US) and and ship to several countries in addition to the US.
2. Register an Ebay account for each market (say the UK, German, AUS, etc)

Thank you so much!

Even if we assume shipping cost is same, there are still many delays in shipping due to covid, so it would be better to keep a separate account for markets outside US so that the negative reviews you get from there doesn't impact your main US account.