Trying to get a new Developer Account

So here I am trying to get a new Google play developer account. I will be trying everything possible to keep it away from linking to my other accounts. I will be using a new laptop new credit card new address new ip to register the account but I have some questions.
Is it necessary to use a vpn because my other computers and phones will be connected to the same Internet connection?
Can I use the same phone to test the apps?
If I install a VM should I develop apps in it or simply just use it to sign the apps and upload them?
Can I use the same phone number?