Many of the buyers and sellers acting as buyers have multiple accounts or get accounts as they need them. An email address is easy to get. If not at their own domain names, yahoo, hotmail and the thousands of other free email services out there make it simple for someone to get another unique email address.

Some buyers and sellers are new, but for many of the reasons below, a very low percentage, in my opinion. When I see a zero or low feedback score, I immediately wonder how many people they have cheated. It is unfortunate for the true beginners, but it is always the lowest common denominator that shines.

0 (or low) Feedback Buyers - that are out to scam
Reason 1 The buyer wants an item and bids on several of that item. They pay for the one they got the cheapest, of course using a throw away account.
Reason 2 With Items that are rare and in demand, some sellers get a throw away account to bid on the competitions' item, so his is more attractive. Winning the competitions' item and driving up the price on the auctions that are not his keeps the competitions' item out of ebay for 2 weeks, as the other sellers wait for payment or response, then file a dispute, and in order to get a refund, they must wait seven days to close the dispute, get their refund and relist the item.
Reason 3 Sellers get throw away accounts to bid on their own items to drive up the price and for the items he wins himself with a throw away account, he gives both accounts feedback.
Reason 4 Buyers that do not pay, are beligerent or pay when they feel like it, get endless accounts to buy when they want, even though they are just the bad apples on ebay.
Reason 5 Sellers that commit fraud, selling items for good money and never sending the item, obviously get negative feedback, if not worse, but these scammers get another account to continue their fraud.
Reason 6 Using a throw away account, the buyer is interested in an item and doesn't want to watch the item and forget, they bid high. If they still want it for the price, they may pay for it.
Reason 7 Sellers that are just bad sellers, sending damaged items, sending items very late, greatly inflating shipping price (if not shown in the ad to be calculated later), sending something less than described, etc. These sellers cannot sell well with a bad reputation, so they start a new one.