I'm still not clear what happens when you create a new account to make a ban appeal(from the same IP ofc), does it have the perma-ban limitations(automatically) as well?
No.
Banned user cannot make post and send PM at all. Ideally when someone gets perma-banned, they shouldn't use this forum anymore. It is true that they can easily make new account and start posting again but they'll have to build everything from zero. Remember that this behaviour (ban evading) is not allowed and the new account will immediately gets perma-banned too if the Staff know about it.