What is true is Apple says, "All transactions are final." Apple can on occasion issue a refunds out of the kindness of their hearts, but they do not have to. Nor do they have to provide a reason so you may have to see what you can make about the reasons they mention (e.g., you have asked for too many refunds -- and no, we don't know how many is too many) and fraud. Please read what I posted before because apart from what other people in positions like yourself post here (which is mostly being refused a refund), that's all we know about how Apple does things.
I can understand you are not happy but the people on this forum are consumers like yourself who have a somewhat pragmatic perspective on this. If you do not like how Apple does things, click on this link for Apple products feedback links --> Product Feedback - Apple
Apple may not respond but your comment will be read.
To see, add, or change your trusted phone numbers use one of these methods:
● On your iPhone, iPad, or iPod touch: Go to Settings > your name > Sign-In & Security. Tap Two-Factor Authentication, tap Edit (above the list of trusted phone numbers), then enter your device passcode when prompted. Add or remove the number, then tap Done.
● On a Mac computer choose Apple menu > System Settings (or System Preferences), then click your name (or Apple ID). Click Sign-In & Security, then add or remove a trusted phone number.
● Using a web browser:
1) Go to https://account.apple.com and sign in.
2) Follow Account Security options until you find one letting you change trusted numbers,
3) Click "+" to add a new number (you may be required to verify this number).
4) If you wish to remove an old number, click "-" next to the number.
Since you are apparently not going to get a refund, what you can do is work with Apple and/or the developer about the subscription not appearing.