This new update will however still need users to fill in a phone number when they are using a phone, but will not request for this when using an Android tablet. This implies that you can now signup to the Duo service with your Google account and make and receive calls from there.

Earlier, only users of the Web app could use Duo without a phone number, with Android users asked to provide a phone number before they could proceed. This update makes the Duo app easier to use for families, as parents or guardians can now purchase android tablets for their kids to keep in touch with them without necessarily needing a phone number. This also comes in handy for individuals who use Wi-Fi-only tablets, as they can now connect with friends, family or even co-workers without needing an actual phone number. This development from Google is a welcome one, especially in a time where we have seen the importance of video calling apps grow exponentially.   References

Google Duo Now Lets Users Register On Android Tablets Without Phone Numbers   MobilityArena - 56