If you create it on a stock Pixel device the phone requirement gets dropped.

It's the SomethingAwful model: go to the store and find the cheapest Android phone from some prepaid company for :tenbux: then use it to set up your Google account during out-of-box-setup while on the store's free public WiFi (since Google OOBE allows free account creation without a number or existing email), then toss the phone in a drawer afterwards.

"Hope ya got ten bucks!"

(I got a random 5G Moto phone for ~$10 on clearance and it was an absolute shitter of a phone full of garbage packed in malware, but after cleaning and debloating as much as I can, it's at least a nifty toy to poke at Termux or something.)