You can close the account and open it again with the same info, Easy ! I have done that few times, of coz my account is verified now anyway
That doesn't match my experience! PayPal does take there terms of service very seriously. Is everyone positive you can have two unverified accounts? It seems like you're asking for trouble to do that volume through 2 different unverified accounts and my guess is that'd they'll be limited. PayPal tracks IPs and signups for accounts in a very comprehensive way so i'd just be careful with their TOS. Best of luck to you and take care!