I think you can sign up for a google account with any android device with google apps on it. Presumably that can be without a phone number if it's just a tablet.
Interestingly I am also now locked out of an old Gmail account I have had since 2005 in the same way; any attempt to merely login to it yields a demand for a phone number. There is no phone number filed for that account, so this cannot possibly be for "security". It is literally an attempt to extort a phone number out of me if I want access to my own data. One suspects this is probably against GDPR, of course...