I've created 3 new Gmail accounts in the last year and I've never been forced to enter my phone number. Either it's a myth or the rule magically never applies to me.
Google knows who you are by your devices, IP addresses, browser signatures, cookies, and other metrics. They don't need to verify your identity anymore, in fact they could probably tell you things about yourself that you don't even know.
Provided Google has a lot of info about me, they can probably tie those accounts to me anyway, but I'd rather not formally associate them with my public identity.
Ended up using Protonmail instead, which allowed me to register with username and password and nothing else.