It's easy to close an ebay account and re-open two very successful ones. What is impossible is to get our Village Idiot 10 year 247 Rippled out creepy 247 board troll John Osborne, ebay's z50com and VW, to ever ever ever shut up about it. He sits there calling down the hounds of hades upon himself, while others make huge daily money. It's even funnier when they ride his melts to invest and make millions! Some winners have it like that, while Johnie publicly begs to get more than his food stamps cut off. Just the facts.
I hear you but think of it this way.... What if you bought something or won an auction from somebody who could just shut their account down on a moment's notice ? It's really not a big deal to wait 30 days for the account to finalize. If you want quick closure, just close your bank account and report the credit card used with eBay as lost or stolen. That will end your ebay relationship quick.
On ther hand, it's always recommended everyone get a prepaid debit card for internet usage. The kind that act as a bank account (ie: allow direct deposit and have routing #) can be used with eBay. In that case toss the card and get a new one.