Currently linking accounts using Actions is not supported. It is one of the limitations while working with Actions, please see here Actions Limitations. As a result, attempts to implement account linking at this time may produce unexpected results.
There are two different recommended ways for implementing account linking:
User-initiated account linking: allow your users to link their accounts using an admin screen in your app.
Suggested account linking: identify accounts with the same email address and prompt the user in your app to link them.
More information about Account Linking can be found here: User Account Linking
Support for account linking via Actions is on our roadmap I believe for FY24.