Toys"R"Us operates not less than FOUR separate seller accounts on ebay:
KB Toys http://stores.ebay.com/KBToys/Policies.html#aboutanchor
ebay policy does not allow the use of multiple accounts to avoid selling restrictions. Now, they don't forbid multiple accounts. Their policy states, "There are many reasons why users would choose to have more than one eBay account. For example, users who like to buy and sell may...