DeletedUser1111
I don't know if Google will try to force a phone number from me in the future, but I can assure you I had no SIM/eSIM installed and was able to open 2 separate accounts without a phone number. I was also able to keep them working until I changed my security settings to add a 2FA authenticator and a (throwaway) email address. I cannot speak to what anyone else is required to do to create a new account.
Key factors when I created each account:
1/ Clean, factory-reset phone prior to each account opening.
2/ PixelOS used on the phone, no user apps installed.
3/ Application via the native Google Play.
4/ No VPN installed, no DNS settings other than default.
5/ ★Old Pixel 5 used, Android 14 OS.
6/ Both done in coffee-shops, open wifi.
On the first go, I changed almost nil settings before applying. For the second one, I restricted Play & Play services as much as I could & also made many pricacy-enhancing setting changes. Both account applications went through with similar steps, both successful.
Both applications were done in Asian countries, but I believe it had more to do with items 1-6 above than the country.
I've since used both accounts to login to separate 'sandboxed' Play accounts in GOS profiles and was able to login just using the password & choosing 2FA authentication.