Had the pleasure of making an Apple account to join our company's developer team. I filled out the form on the website 7 times: Edge on Windows, Edge on macOS, Safari on macOS, using 2 different phone numbers. No matter what, Apple just refused to send the verification code to me. It only worked after I remember Apple is a dick to the web platform, then I managed to create one from the popup in the App Store.
Apple also makes it a biznatch to make a developer account separate from your personal account. In Apple's ideal world, multiple accounts should in no circumstance ever exist. I, in an ideal world, would agree with this. But we live in this world, where Apple bans accounts for redeeming legitimate gift cards.
Is there any evidence of this happening with an actual legitimate gift card and bot one which was stolen or originally purchased via credit card fund.