Is having multiple (non-company) Google accounts allowed per their TOC?
It can be evaded by using multiple phone numbers, but if you're working that hard to not be violated by Google then chances are you aren't using Google in the first place.
Though I learned it does not ask for one (or is skippable) if you create an account on an android device (I use a tablet for that).
However if you create a new account via a desktop browser, it's not been required.
for your first account, it is not required. once they think you are opening more than one, or they think you may be a bit, a working non-voip humber is required.
tragedy of the commons.
Even if the number is required (a sibling comment challenges that), it only connects your accounts if you only have one phone number, or all the phone numbers you have and use for Google accounts are publicly (or privately but through Google) tied to your identity. Otherwise it does not, to Google, connect the accounts.