How to create multiple eBay items from the same Magento product via M2E Pro

To list one product multiple times on eBay, you need to add the product to different M2E Pro listings and specify appropriate settings such as Description policy for each listing. 

Please make sure a name, description, and images of a product differ from those in the first listing. Otherwise, eBay restricts listing it.  

To be able to add product which is presented in other listings, you should set option
Hide Products Presented in Other M2E Pro Listings to No during the Listing Creation.