When I have to create a duplicate records with common attribute values, I usually just write a Create line of code in the loop without re-initialising the object.
Entity testRecord = new Entity("new_testentity");
testRecord["new_parentrecordid"] = new EntityReference("new_testparententity", parentEntityId);
for (int i = 0; i < itemCount; i++)
{
testRecord["new_serialno"] = i + 1;
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