Considering that people can call "Raid: Shadow legends" a piece of shit and will continue to receive sponsorship offers for it, it wouldn't at all be a surprise for him to be getting them. I think the reason he's not taking any is that he's offended by them when he sees how much they're offering him, assuming that they're not just asking him for his numbers. Phil's not the kind of person to haggle so he's likely only getting the extreme lowballs for offers.DSP probably really does get sponsership offers from marketing companies. Im sure his channel has enough views/subs to end up on cold contact lists that marketers use. Could he actually get these sponserships? Probably not, if he said he was interested then the marketers or company that hired them would probably do research and decline the partnership.
The other problem Phil would have is actually going through with the sponsorship without being told to go back and do it again. Creators are expected to follow the company's script, something that Phil has never been able to do. And given that his last sponsorships were over 4 years ago, he's more than likely completely unaware of this. And that would be the best case scenario of them not caring about his toxicity (which wouldn't be at all surprising considering how hard it is to get them to stop offering).