To be fair, Gmail asks for a phone number, but you dont have to add one.
If you're saying that the account creation flow through the system accounts application doesn't require a phone number, how are you sure that Google doesn't just collect the phone number directly from your device (they could even silently verify it through a class-0 silent SMS)?
Does it also not ask for a phone number if you factory reset, remove the SIM card, and do not register the phone with a Google account? Maybe they track the IMEI instead?