Hello, i have created over 10 developer accounts on google play over the time without problem because i know the process of validation.
I can assure one unique credit card number on Google Play, gmail acc., address, name, phone, etc. using different ip, chrome clear cache, etc.
The reason i'm able to provide unused card numbers is that i have friends that are not developers so they will never need developer accounts and you will not have the duplication problem that needs extra verification.
The accounts are usually approved in 24-48 hours (if we do it on weekends the approval may be received on Monday).
If you are interested in working with me i require a third of the payment in advance. After you release the first milestone i will create the account and send you a print-screen with the account on 'pending verification'; once the account is approved i will give you a print screen with the account status and wait for you to release the second milestone - then i will give you the account details (with the credit card information removed, of course).
If you want specific account name let me know, but as i know you can change it yourself.
Those are my terms and if you are willing to respect them please let me know.
Have a nice day