Yep, as far as I know it is.   Same as listing numerous (talking hundreds) of identical generic accessory items then using a different particular car model on each one, to both keyword spam, and circumvent multiple identical listings policy. Neither of which Ebay seem particularly interested in acting upon.

Here is what eBay says regarding duplicate fixed-price and auction listings. It lists what is and isn't allowed: http://pages.ebay.com.au/help/policies/listing-multi.html