Is a recipe not required anymore for crafting magical items? It is not even mentioned.

Also, I noticed that it overrides the PHB (2024) for crafting spell scrolls, as it requires the tools proficiency while in the PHB is Arcana OR tools, but in DMG requires both.

The rules for crafting spell scrolls are really overridden by the PHB. This is from the 2024 DMG:

The Player’s Handbook contains rules on brewing Potions of Healing and scribing Spell Scrolls. To create other magic items, follow the rules below. In these rules, “you” refers to the character crafting the magic item.

*The time and cost are halved for a consumable item other than a Spell Scroll, whose crafting time and cost are given in the Player’s Handbook.

And this is from the 2024 PHB:

Prerequisites for the Scribe

To scribe a scroll, you must have proficiency in the Arcana skill or with Calligrapher’s Supplies and have the spell prepared on each day of the inscription. You must also have at hand any Material components required by the spell; if the spell consumes its Material components, they are consumed only when you complete the scroll. The scroll’s spell uses your spell save DC and spell attack bonus.

Quote from DarkSch666 >>

Is a recipe not required anymore for crafting magical items? It is not even mentioned. [...]

 I couldn't find anything about recipes or formulas in the 2024 DMG. They were mentioned in the 2014 DMG or XGtE.

Let's Explore the Crafting Rules in the 2024 Player's Handbook! includes a nice summary about crafting spell scrolls.

OK my point was that in the DMG specifies Arcana as required prerequisite for crafting any magical item, then add the tool which includes the scrolls. But I suppose the key is the phrase “To create other magic items, follow the rules below”.

Quote from DarkSch666 >>

OK my point was that in the DMG specifies Arcana as required prerequisite for crafting any magical item, then add the tool which includes the scrolls. But I suppose the key is the phrase “To create other magic items, follow the rules below”.

 Yeah, for me that phrase is also the key.