There are 2 scenarios :-
1) You are creating a threshold Google Ads account with your real details, your credit card or your debit card or your PayPal in the billing method, and you create it in a browser in your laptop or computer AND you want to use this threshold Google Ads account forever or rather for long-term. CREATING it would cost you NOTHING.
Ofcourse, billing thresholds reached will cost you. But, here we are talking about cost of creating the account and in this scenario the cost of creating the account would be NOTHING.
2) You are creating a threshold Google Ads account for "churn & burn", which means that as soon as the initial billing threshold is reached, you will dump the account. In this scenario, you would ideally not be using your actual credit card or debit card. You source a card for appropriate usage and you MAY use a proxy and you MAY use an antidetect browser, etc, so in this scenario, there will be some costs for creating a threshold Google Ads accounts.