Apple does not have a statement about email address re-use in its documentation that I can find but here is an April 2021 post by ASC contributor IdrisSeabright that was recommended by the official Apple team -
"Once you've used an email address as an Apple ID, it can't be used again for an Apple ID, even if the first Apple ID has been deleted."
https://discussions.apple.com/thread/252629414?answerId=255095641022#255095641022
This is in accordance with what is claimed in this April 2021 post https://discussions.apple.com/thread/252629414
- Original post: "I tried contacting chat support and finally phone support today and they told me that you can NEVER use an email address that was used for a deleted account."