I agree, that is too much of a coincidence.
If you don't get anywhere reporting it to eBay, let me know and I will call the Powerseller line on Monday and see if they're interested in checking whether they're the same person. Although they won't reveal or discuss what resources are available for researching users, the Powerseller support team have surprised me a number of times when I've reported suspicious bidding/selling.
I checked the user ID's you posted and they don't exist. Either they are already NARU (not a registered user) or most likely you're concealing the names of the accused?
