Bank of America VBA accounts can be had for under $20, so i'm not sure as to why yours are going for such a premium.
As you know, paypal limits the number of accounts a bank account may be associated with. Even though there are people who claim they can provide a virtual bank account that will verify your paypal account. The fact of the matter is, once PayPal's system realizes that there are several accounts linked to the same bank account, it will close or limit your account.
You can only link 1 bank account to 1 paypal account and thats it. Once the number is used it cannot be reused with another account. (in some cases it can be done with a spouse etc but it requires a call in)
I just said in the description that there are a bunch of people who sell "virtual" bank accounts. They don't work, eventually paypal catches wind of it, or they simply get rejected when you enter the information. There's a reason those go for $20 bucks.
The bank accounts that i'm selling are REAL accounts, meaning someone physically walked into a bank to open them.