I am facing this issue right now. I need to create a separate developer account because I am risk averse. Do I need a new phone number for this? Online some people say yes, others say no. I tried creating the account several times but it just doesn't work. At this point I am planning to just get a prepaid SIM card from US Mobile for the phone number.

I set up a couple developer accounts recently for my clients. Just use a new Google Voice number for 2FA. I had to live chat with Apple support to get past initial verification both times and after that setup went fine.