Doubt it..
Non paying bidder entered a contract to pay for the item, so they are obligated to pay for the item whether they resell it or not. And ebay warns they are not liable for, and there will be no protections given to transactions done outside of bounds of ebay (such as the transaction between your 2nd account and the non paying bidder). So ebay wouldn't do anything about that. And your 2nd account could just back out of the deal anyway, since it is not a contract, just an offer.
That being said, I bet ebay would frown upon this practice, but I would be surprised if they ever did anything about it.
