It doesn't mention a burner account anywhere, but as the author of FindMy.py, I happen to know how this stuff works :-). But yes, create a new account (either through an Apple device or the website or w/e), attach it to an Apple device or hackintosh at least once, then log out again.

Doesn't Apple force SMS 2FA on accounts? I remember trying to use Apple Music some years back and it needed me to give a phone number.

Yes, but phone numbers can be used across multiple Apple accounts.

What if they shitlist all accounts using the same phone number?

Use a prepaid sim ;-)