"SetoKaiba1" is a PLO cash game specialist who resides in Ireland. There is, however, much speculation in the forums that the person behind the account is in fact not Irish, and rather a Dutch player who has re-located to Ireland because of the tax implications in the Netherlands.
Many people believe that "SetoKaiba1" could be the Full Tilt screen name of the infamous EireAbu on PokerStars. He has done tremendously well there grinding the $25/$50 and $50/$100 PLO games. Another similarity between the players is that they will play as high as $50/$100, and only higher when heads-up and shallow against particular opponents.
We will see in the future if SetoKaiba1 starts focusing on playing on Full Tilt to determine the similarities in his style of play to EireAbu and if he plays as many tables as the latter who ended many weeks playing the most hands of any high stakes player.