A couple months ago, I wanted to change my paypal account to my new country of residence (France --> Germany), and I was told by Paypal staff that I needed to close my current account and recreate a new one in the new country (and that I couldn't keep my previous account), so I did just that.
Then, I had an issue with a product I bought with my previous paypal account. The merchant agreed to pay me back, but they apparently paid me back on my previous account (which I wouldn't have thought possible, since it is closed). They tell me they can't pay me back any other way, since the paypal refund was activated and the funds transferred.
The previous account and my current account are both registered with the same email address, and I still have the ID of the original transaction I made with them.