I've been using my Netflix account for the last 2 months, and I enjoyed that! One month of it was the free month and one coupon month. Do you think that it is possible that I now delete my account completely, open a new account on the same eMail address, and then practically get back to the start of the free month? Or does not work?
If that worked, everyone would do it.
What (possibly) could happen is that you register with another email and provide other bank details (for example, with your parent's bank details). That could work (except Netflix saves your ip).
I suppose you do not work yet, can that be?
Imagine being hired in a company. The first month is a trial month, without salary. You like it, and you want to continue. Then the boss tells you: we'll cancel you now and get you back tomorrow - with a new free trial month.
Would you like that? Would you join? So why should Netflix do it?
Of course it does not work, because your mail address still remains stored in the system.
And if you are constantly using new mail addresses, this is fraud, and punishable.