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Can Workflow Action create a new record of type Time entry? I looked but do not see Time, Employee Time, Billable Time. Help says Time is fully scriptable but silent on the Workflow Action topic.

A workflow action script can do this I would expect - just note that this would have to be via a scheduled WFA or on user submit - so I would expect to run into challenges with governance.

(if you were creating more than a few records)

<@UER9Q3SGM> I was thinking the same but I do not see a Time record available as a record type in the Workflow Action's dropdown

Your script text would determine the records it creates.

If you are asking if you can deploy a workflow against a time entry record - I don't think you can.