If you loose your github 2FA, they will ask that you prove your identity by SSHing to some host and providing them with the token returned by that host
If you lose your phone you call your carrier to block that sim card and request a new one anyway, so you're not locked out.
About my previous reply, that is if I recall correctly, I remember being able to cancel numbers of lost phones providing the number and the name of the owner (in this case, one time I lost my number, other times my dad lost his')