Can I create a second Apple Account using same phone number as another Apple Account?

I’m attempting to create a second Apple Account to associate with a Mac login that is not associated with an Apple Account and never has been associated with an Apple Account.  Therefore has no iCloud.  I’ve just backed up to Time Machine and felt OK, until recently.  This Mac login is to an account that both my wife and I use, and therefore I don’t want it to use either of our primary Apple Accounts. 

Steps: I used Safari on my iPhone to go to the web interface at account.apple.com.  I confirmed with a call to Apple Support that this route would not impact my primary Apple Account on my phone.  I entered my name, a spare email address not associated with another Apple Account, strong password and my phone number.  I solved the Captcha, entered the 6-digit 2FA for the email, then at Verify Phone Number screen asking for 6-digit 2FA I see error message 

“Verification number can’t be sent to this phone number at this time.  Please try again later.” 

I called back to Apple Support and this time was told you cannot use the same phone number twice to create an Apple Account.  I believe her, but I also find it difficult to believe her for several reasons.  First, none of the Apple Support pages I read about creating an Apple Account or creating additional Apple Accounts state that a unique phone number is required.  I did see that a unique email address is required.  Second, there is not a technical reason to require a unique phone number per each Apple Account, same as using the same credit card number or shipping address in multiple Apple Accounts presents a technical difficulty.  

Apple may have a policy reason to require a unique phone number for every Apple Account, but if true, why not state that in support pages?  

I saw this post hello please I have 2 Apple ID with the s… - Apple Community which says I cannot use the same phone number for two Apple Accounts.  But read other posts where the answer is “Sure, you can do that.” 

Has anyone successfully created a second Apple Account without having a separate phone number?  If so, how did you create it?  Could I try to create an Apple Account using my Apple TV, then just sign out of that account once created?  

I’m not interested in going down the rabbit hole of getting a Google phone number.  The reason I’m getting this second Apple Account is to simplify my digital life.  Having to track an additional phone number forever is going in the wrong direction.  

P.S, I won’t use the second account for iMessages at all, so having a unique phone number is not important to this Apple Account.  

This is extremely frustrating.  

Thank you, 

Eric