If you have not already done so contact eBay Customer Service about the matter, making sure that you make a written note of the User IDs in question so that you can refer back to them during the phone call.
When the eBay representative asks how he/she can help you, explain that you've got a buyer who keeps on creating multiple accounts in order to bypass your Blocked Bidders List. If you have any transactions that have been affected in this way provide eBay with the listing IDs so that the eBay rep can check them out and investigate them further to see if he/she can spot a definite link. Once the eBay rep has all of the User IDs in question ask him/her what eBay actually intend to do in order to prevent the buyer from just opening up another account in order to bypass your blocks yet again.
Although it might seem like a pain in the neck to have to go through all of this just to bring the matter to eBay's attention, if you report the matter to eBay then they may well keep a watch on the person in question to see whether he/she opens another account and attemps to bypass your Blocked Bidders List again. If the person in question has done the same thing to other sellers and has been reported for it previously then if enough sellers were to complain about it eBay may either place restrictions on the buyer's accounts, or if things start to get really out of hand they may even close down the accounts.
Unfortuantely eBay won't tell you what action, if any, they are going to take against the buyer. Having said that, however, if you don't try you may never be able to stop this buyer from repeatedly attempting to bypass your blocks. If you do complain then eBay may possibly take action to prevent a recurrence of the problem and stop it from happening again.
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