Just remember, ebaY will allow as many accounts per person as you can possibly manage. Bidding is supposed to be fun and there is no real legal obligation to pay for a thing! Last time I check, if the bidder fails to pay, all they need to do is respond accordingly through the dispute console and they can still leave a neg, along with any other numbers of scenarios.
(plus I hear they are doing away with neg removal)
Hmmm. I just had a thought. I wonder if any of the bidders were from ebaY's hordes of purse-fraud harpies or the circular counterfeit squad?