I havent used IPN as a single sale but i have used there shopping cart section within IPN.
From what i remember since i last used it you can send within a form a cancel URl (meaning the process was either invalid or an error occured) and a return URL which in your case maybe the url you wish them to return to.
Im not sure on the email bit and what happens there if paypal send an email out or it must come from you.
Anyway the login bit will require and automated login password and/or username unless it has been specified in a previous section.
Now basically have 4feilds
userid, username, password, logx (logx will be used as a number of times an account has been used you can rename that to whatever you wish)
Then depending on how many times they can login you check each time, in your case its 1time only so when they login you add +1 to the logx than if the user wishes to relogin you check you 'x" times they can use the section with how many times they have used it if the logx = xtimes than it will display an error being that they cannot use that account anymore and it should be automatically deleted.
Not sure if that helped at all