User Activity

I have had a bidder retract their bid on one of my auctions. They used the reason "incorrect amount bid" (or similar wording) and yet have not rebid in accordance with ebays rules. I notice they have also had 105 bid retractions in the last 12 months...
is there a limit to how many ebay id's you can have? I know that you need to have a new email address for each one but if you had 100 email addresses could you possibly have 100 IDs or does ebay limit it to a certain number per person/family/residenc...
I have been told by a nasty seller to "check the handling time". Can someone please tell me where to find it? thank you