What needs to be spoofed in order to be able to create new Gmail accounts without phone verification?

[Auditormadness9]

On a legitimate real phone, I can create 5 per day, but then a huge cooldown begins where I can only create 1 per day after a week or so. Basically, there is a huge rate limit, and I haven't found a way to bypass it.

I've tried spoofing everything:

1. IP address
2. Phone number
3. IMEI
4. Android ID
5. SIM card

Nothing worked. I'm using this module in a rooted Android Studio Virtual Device, and it doesn't work no matter what I spoof. What must be spoofed in order to not get tracked by Google and be able to make new Gmail accounts without phone verification?