All content that you download from the store will be tied to the account that downloaded it - so if you create a second account all of your existing downloads will remain tied to your existing account, so only that first account will be able to authorise that content on a new computer, redownload it and/or download updates to its apps.
If you do decide to have a second account then using iTunes Match, automatic downloads or redownloading an account's past purchases may tie that computer or device to that account for 90 days : http://support.apple.com/kb/HT4627?viewlocale=de_DE
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