eBay allows them, it is right on their policies:
https://pages.ebay.com/help/policies/multiple-accounts.html Just make
sure you use a different email for the second and attach it to your main
PayPal.
I agree, I was in a similar position, but I had around 3 buyers do the
same thing. I provided evidence necessary to explain my case, but they
sided with the buyer anyway after they cried wolf. NOt only that, they
permanently suspended my selling priv...
