Yes, those AI startups can also buy cheap Android phones at scale, but it's a bit harder because they'll pay for stuff that their bots have no use for (a screen, a battery, a 5G radio, software, branding, distribution, customer support etc).
The difference is that if you're human you can create an account and then carry on using it for decades, whereas if you're an aggressive scraper bot or spammer then you get banned and have to buy new accounts over and over.
Google hardware attestation idea won't give them that much data: All Google will know is which phones visited which websites and only when the website asks the phone for hardware attestation. If the website gives the phone a cookie for bypassing subsequent attestations, then Google will know only of the first visit.
I think we should just accept that some things should cost a bit of money and move the discussion to "how much should it cost", rather than trying to sweep economics under the rug.