Unless something has changed in the past year since the last time I've made an Apple ID, they don't verify the phone number. For 2FA, you can also give it an email address. And I'm almost certain I've used a Google Voice number with an Apple ID before with no qualms.
For at least a year creating a new Apple ID requires verifying the phone number by providing Apple with an integer code sent to the number.
Getting a Google Voice number requires a Google account. Creating a Google account requires a phone number (which you must maintain access to, because they will periodically reverify it).
