Actually, eBay changed their policies. If you 
wish to close your account, you have to write to 
ebay and request your account to be closed. But 
instead of instantly closing your account, they 
now delay it for 75 days, so that the 
buyers/sellers can complete all transactions on 
hand. Plus, when you close an account now, you 
can no longer re-activate it. You'll have to 
reapply for another account and start from 0 
feedback if you wish to participate in eBay again.