I wonder if this still works, but I bought a chrome book for account creation. If you factory reset it each time you can make a generous amount of google accounts before it becomes locked up. Not sure if this still works.
I would recommend evaluating the merits of Google ads without the bias of account creation problems. Pretend you are stranded on a desert island and fighting for survival. If the best tool has a bug on it, then figure out how to get the bug off and use it. If it's not the best tool then find another tool but do not reach the conclusion if it is a good tool or not because it's annoying to get the bug off. There are always work arounds