Hey Taiyo!
Unfortunately, we are unable to unlink a Steam account from a Gameflip account. This is for fraud prevention purposes.
Now, regarding your Paypal, only accounts with 50 or more successful sales are allowed to switch PayPal accounts for payout.
If your account is eligible and you would like to switch your current PayPal linked account to a new one, please inform us via ticket(https://gameflip.zendesk.com/hc/en-us/requests/new), so our team can review your case.