While that may be just some paperwork and a small expense, the next requirement is more insidious: “a phone number and email address for Google Play users to contact you”. I’m fine showing an email address, but I absolutely do not want my phone number to be available to anyone on the internet. (Even for phone calls. But remember that a phone number is used for much more than phone calls these days.) And that’s just me, a privileged hetero white cis dude who is unlikely to be the target of harassment or doxxing.
Yup. For small developers (FOSS or not) that don't make money which can insulate them from this kind of stuff, it's a no-no.