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How would an SMS code sent to a phone number be traced to the specific user? Anonymous VOIP numbers are plentiful.

You need to show identification to get a SIM card.

You can't receive the text message without cellular service.

I had to show my passport to get a SIM card.

Anonymous SIM cards are available e.g. https://www.phreeli.com/

I imagine they would block anonymous VOIP numbers.