Why I could not create a new Apple ID account you can open to me

The message is self-explanatory.

By Apple policy, no more than 3 Apple ID's can be created through an individual iOS device. You can use more than 3 Apple ID accounts on the iOS device, but you cannot create more than 3 Apple ID's with the device. It's baked into the hardware, there's no way around the limit. As the message says, contact Apple Support.

That happened to me last year. Apple support helped me by creating a new user account on my computer. Then during the account set up it allowed be to created a new account. You could also just create a new email attached to your current account using the feature in iCloud if you have it.