Just beware that paypal has banned people for having multiple accounts, even if they are for different people. I have even read of them banning people that didn't live in the same household (ie, someone was using their family members wifi during a visit, and the family members and the person using the wifi were all banned). If you don't have paypal, you can't use ebay gift cards....
Also, you aren't supposed to earn ebay bucks on more than 1 ebay account. There are people who are fine with bending rules, and who get away with it forever, but it is good to know what the rules are beforehand