Apple's whole privacy stance has always been nonsense.
If Apple really cared about privacy, they'd stop accepting money from Google and switch the default search engine in Safari to DuckDuckGo.
(I think Brave might use DDG by default... are there any other browsers that do that?)
Apple's insistence on charging devs $99/year and taking a 30% cut is why tracking is so pervasive now. There's a ton of free software on Windows, macOS, and Linux with absolutely no strings or tracking attached. Because those apps can be developed and distributed for free.
Since Apple demands to be paid despite the fact that they bring nothing to the table, developers have to find an easy way to get the money. They turn to this tracking that Apple pretends to despise so much. (If Apple really has an issue with it, Apple's issue is that developers are opting to use a third party ad network instead of charging users directly for the app, where Apple would be able to take a 30% cut, vs advertising where Apple doesn't get a cut beyond the $99/year dev fees they charge, which disproportionately are shouldered by smaller devs.)