Yes, you can have two Coinbase accounts. There are a few reasons why you might want to have two accounts, such as if you want to use one account for business and one for personal use.
NOTE: This warning note is to inform you that having two Coinbase accounts at the same time is not allowed. Coinbase’s Terms of Service states that customers are only allowed to have one account and any use or attempted use of multiple accounts will result in closure of all accounts associated with the user. Additionally, using a single account for multiple people or using multiple accounts for a single person can result in the closure of all associated accounts. If you have any questions about this policy, please contact Coinbase customer support.
You can also have multiple accounts if you want to invest in different cryptocurrencies. You will need to use different email addresses for each account.