Payment processors log info on a level that'd make 3 letter agencies jealous. A lot of its automated as well with bots and stuff. You can find enough info to know who owns the IP address from the VPN to say oh this ip is from nordvpn or whatever with a basic apache / nginx web server no fancy add-ons. It'll show up in the access.log and if you search for it you can find out a VPN provider has the IP.I don't know how Paypal would even catch wind if you're using VPNs and shit.
Paypal probably know exactly whats going on but as long as his tippers pay that 49 cents processing fee they don't care. Add Phil paying extra to immediately withdraw that money to the mix and paypal have themselves a nice little cash cow. I know his supports been dropping lately but still I wouldn't say no to whatever amount paypal earn from Phil alone.