Please enlighten me. I have never contemplated having multiple accounts because I assumed that Ebay would not allow that!. If I thought I could get away with multiplying the available free listings I get by simply creating multiple accounts I would do it too and I'm sure everyone else would too!

Look at the numbers (assumes you get no sales of course - unlikely):

(my case)  1 account: 40 free listings / month with 3 free re-listings = 160 possible listings in total.

3 accounts: 120 free listings/month each with 3 free listings = 480 possible listings in total.

5 accounts: 200 free listings/month each with 3 free listings = 800 possible listings in total.

Here I am sweating about deciding on my best 40 items / month to list and hoping that I get the opportunity of getting an extra 100 or 150 by way of special offer? You are compaining about getting 80, 120 or 160 normally via multiple accounts and complaining that you do not get the re-list feature?

Am I missing something here??!! Or have I read your situation incorrectly?