Multiple trading names??

What are the rules for multiple accounts from the same address? I purchased something and it was the wrong item, so it is free returns, so back it goes.  So I was just about to order another from the same seller and was then going to point out how a similar mistake will also cost them the return postage, so to be a little more careful this time... when I see the same item from someone else, so I thought I would check their feedback, and low and behold the company address is the same as the address on the return label beside me. 

To me, this seems naughty, and I can't even think of a reason why it would be useful.  What are the eBay rules about it? Why would you want to do it anyway?

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