It's definitely second hand. Got to be careful not to confuse ownership with 'keepership'. The V5C only documents registered keepers, and does not have any direct bearing on whether the car is new or second hand. As the advert states, the car has been sold twice already. If it were new, the eBay sale would attract VAT.
I accept that most people go by the V5C when working out how many owners a car has had, but assuming this car were to be registered now, anyone buying it next time round would also want to account for its provenance prior to 2010, so they'd be well aware that it had had previous owners.