Prior to this year, converting to an empty account was recommended to make recharacterization calculations unnecessary. However, since conversions can no longer be recharacterized back to a TIRA, there is no longer any reason to convert to an empty account. Just convert to your existing Roth IRA account. You still need to keep track of how much you converted each year in case you withdraw the money before 5 years has passed. But that is easy enough to do without maintaining multiple accounts. For tax purposes, all your Roth IRAs are treated as one combined account no matter how many accounts you have, so no need to open several accounts.

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