If two appeals and the community forum route already failed, I would not start by creating a new profile for the same business/location. That can make the case look like duplicate or circumvention activity and may make the next review harder.
I would first build a failure map:
1. exact suspension reason shown in the dashboard
2. appeal dates, appeal IDs, and final rejection language
3. what documents were submitted each time
4. what the Google forum/Product Expert said or asked for
5. business name, address/service-area setup, category, phone, website, and signage/document consistency
6. whether the owner Google account itself has any not in good standing issue
7. profile edits made shortly before the first suspension
The next option depends on which part is failing. If the evidence is inconsistent, another appeal usually just repeats the same rejection. If the evidence is clean but support never addressed the facts, the best move is a short escalation packet that makes the reviewer's job easy: one timeline, one proof list, one explanation of what changed or was corrected.
I would only consider a new profile after confirming the original profile cannot be recovered and after checking duplicate/address/entity risks. Otherwise it can create a second problem on top of the first one.