Create (or paste) an empty .wav file and rename it by spreadsheet

This seems like a mix of the other question you asked. Do you need the index in this one as well, you did not mention that.

I think you just want to get rid of the initial Copy action, and then instead of the Move action, do:

Copy File, don't abort on error, don't notify on error
Move ~/Desktop/Dummy/wav
to: %FinderInsertionLocation%/%Variable%Index%_%Variable%Name%