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My office365 subscription is cheaper, and I get a entire terrabyte of storage. If you're willing to pay for for convenience I guess

Absolutely a convenience thing. If we're going to cost efficiency, making new Google accounts whenever you run out of free storage wins.

How do I do that these days? Every Google account appears to need a hard (non voip) phone number attached to it.

Huh. Just created an account to test it out, and I wasn't required to fill in the phone number field.