Second Account After Restricted Account

if an account was restricted for selling and i start a new account, if i just request a new IP from my internet provider will that be enough to protect me

i started a new one, different address, name, didnt connect my paypal yet which had nothing to do with the paypal before i had on ebay.

i was using a VPN but im airheaded sometimes i went on without realizing i wasnt on the VPN or was still logged in with one account but going on the first one

i didnt list an item yet on the second one they suspended but had two similiar drafts on it

and i did use the first accounts ID to higher the selling limits

if i avoid what i did will the new IP be ok, with some other mailing address and name

Something tells me that your second/third account will be caught too.

You need to clear cookies/flash cookies, because of eBay and PayPal too. If you ever logged into the accs in the same browser without clearing the cookies, they're already linked together.

There are guides how to create a stealth eBay account, it's a well-discussed subject around here, so try to follow what's in those guides.