This and they have been working on making many accounts hard for some time now.
I disagree with that.
The only "hard" part is stuff that absolutely makes sense during the creation part if you're making several: captcha, not allowing the same phone number to be the recovery for more than ~10 accounts, etc ... It's all very obvious protection against spam/mass registration, and if you are an actual person it takes only a few minutes to get around.
And if you go for paid accounts, all of those limits cease existing.
But beside that, once you have the accounts, it's all very friendly, the multi login where you don't even have to logout / log in other account / logout again / relog in first account, account delegation so you can have a master account with automatic access to others, library (apps, photos, ...) sharing, and all of that is on the free accounts !
It might be far from perfect, but compared to the other big ones Google is very friendly to multi-accounts users.
They have a fine print that says you need at least 5 users in your account or something, otherwise they limit you to 1 TB.
However they are not enforcing that limit and on /r/DataHoarder/ you can see people with dozens of TB stored without issues. And even if they start enforcing it, if you pay for multiple accounts it would still be pretty cheap and you don't get this multi-account management overhead.
If you don't mind multiple accounts and want to optimize on price, just get one 100GB subscription (for the expert help benefit), and lots of free accounts.
