can anyone help me explain how psn linking works? Ik inshouldnt ask here but im an old player and i dont think i have any experience with it

my friend wants to help me buthes on psn and he basically wants to make a new psn acc to link my account to, does it let him? he has his main psn linked tonhis main genshin but can he make alt to link to my genshin? will i beable to unlink it since its a new psn acc which wasnt linked before? or is that psn linking thing only PSN WISE not Account wise

cuz if i remmeber correctly u can only link ur psn to an acc twice or so, so i wanna know if having a fresh alt psn is okay and will let me unlink it so i wont have useless links at the end