It would be possible, and fairly easy to do, but would mean setting up several PayPal accounts, EBay Accounts, and making several listings. While I do have several verified PayPal accounts, I don't think even I want to do that. The moment someone sets up the service, is the moment that EBay buys the service and then bans all the accounts that received 5+ feedback from said company.
It would be easier, to offer a service, where as you pay people $5 to buy a 99 cent item off of you, in return for good rep.
It should be noted that eBay can look at an account and tell when exactly you opened an account with them. While it's not suspicious to have 100+ accounts registered in the same month, it would be suspicious to have 100+ new accounts all leave feedback for you in a short time.
Anecdote: I found out they could tell when accounts were opened, when i called tech support with an issue a couple years ago. The rep was looking through my account and whistled, when he looked at some info. He found that I had established my account in 1996, a year after ebay had gone online. 20 years later, my rep is only at 62, lol.