How does amazon link multiple accounts?

I created a new account with a new email and password and amazon knows it is connected with old closed accounts. Did they ban my ip and would using a VPN next time work?

Yes they track and link multiple accounts. You should be using VPN and a new profile, name, address, CC, anything else you can think of. If you're making accounts on the same information, they will close all the accounts once one is closed.