I'd also need a new credit card, I'm pretty sure they link accounts via shared CC. And even then, I'm pretty sure they still link accounts via other means. Did I link my gcp email in my android gmail app? Did I use the same IP address for both accounts? Or any of the thousand ways google has to know two accounts belong to the same person.

Honestly, creating a second google account might itself increase the chances of getting banned. Nobody knows with Google, and that's the problem.