We are in August 2021 and the problem still persists. Tried with 3 different emails, same problem. Not able to create the sandbox tester. None of the emails was ever used with Apple.
In Google Play Console you add the sandbox tester which is called the license tester without any problems.
Not only that, also creating in app purchase products is a nightmare.
They have to go through the review process and the review gets rejected.
Then you are asked to submit a new binary, however you did not manage to test it because of not being able to create the sandbox tester. Actually you are spinning in circles.
On Google Play there is no review. Just create the product, implement the API, create the license tester and test. Way more convenient.
Hope these issues disappear with the release of the StoreKit2.