Not Implementable
Actually its not a trick..
Google uses your account for apps you install in you phone..
If you are on a new device and login through the same account you used in your old device then it will backup your apps to your new phone which you used in your old device..
It doesnt make whatsapp usage for lifetime..
Whatsapp uses your number not the email address..
Your service is associated with your number..
Instead of making a new account you can use a new number for the service to get extended anyways how many times would you change your number.. and creating a account every year..