"This iPhone has been used to create too many new Apple IDs"

kachi, you are limited in the number of Apple IDs you can set up in a year on a mobile device. Please read this link -->

If you see a Could Not Create Apple ID or Could Not Set Up iCloud message - https://support.apple.com/HT210743 - Generally "means that you have exceeded the number of new Apple IDs you can set up with iCloud on a single device in one year." See the recommendation in the link on alternative methods for setting up iCloud accounts, e.g. on a computer.