Can not create new iCloud account

I have given my old Mac book air 2014 to my friend

And he wanted to create new iCloud account but cold not do it :(

What is surprising, after he tried and it didnt work out, I could not create an account for him either using any of the devises I have:

-- latest M3 Mac bool

-- android phone

We meet all the requirements from here If you can’t create an Apple Account or see “your account cannot be created at this time” - Apple Support and still we could not create account because when my friend got security code to his email and we type it we got same respond "your account can not be created at the moment " but why? :(

Please guys! We need your help