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I have a site that was penalised by Google. I don't want to delete it, but rather create one more site with similar (and often the same) content on the same server by 2 reasons - use the same database and hope that first one will revive in the future.
I watched video from Matt Cutts saying that generally 2 sites on the same server wouldn't cause any problems.
How possible that new website will take bad history of the first one? I'm using AdSense so moving to completely different server doesn't make sense to me at the moment as Google anyway will know that sites have the same owner.
The basic approach needs to be strong, unique content with some affiliate links added, rather than an affiliate site with some extra value added.
lots of websites have the same content in top results
What I said applies very strongly if you hope to rank well on comeptitive search terms. Once you rank well on a strong term, your url will be subject to human editorial opinions [webmasterworld.com]. These quality raters at Google have explicit instructions on their criteria for rating sites with affiliate links. That can mean "ranking today, gone tomorrow".
If you want lasting success, I suggest the approach of "how much can I set my site above the comptetition", rather than "what's the minimum I need to do." Google has been raising the bar more and more in this area.