Apple still does not have any official statement as to email re-use but what you say is in keeping with many, many similar statements I have seen on this forum in 18 years. You will have to set up a different email address to use as your ID.
By the way, you should not create a new account. Everything purchased with it is permanently tied to the account and cannot be transferred. You should instead change the email address on the current account, which will require a different address Apple hasn't seen before.
Here's how you change the email address you use for your Apple ID:
1. Go to https://appleid.apple.com and sign in.
2. In the Sign-In and Security section, choose Apple ID.
3. Enter the email address that you want to use as your Apple ID.
4. Choose Change Apple ID.
5. If you changed your Apple ID to a third-party email address, check your email for a verification code, then enter the code. Learn what to do if you didn't get the email. --> If you didn't receive your verification or reset email - Apple Support
6. If you use services like iCloud or Messages to share with friends and colleagues, sign in to those services with your updated Apple ID. --> What to do after you change your Apple ID or password - Apple Support
For more details and how to do this if you have a mobile number ID, see the document Change your Apple ID - Change your Apple ID - Apple Support
Also note Contact Apple for help with Apple ID account security - Apple Support