You seriously don't understand this thread. Or you do understand but because of your current position you don't want to be held responsible. If so than you should know that it's childish to try and skirt accountability. That's what this is about, holding developers accountable for the things they make.
It is illegal, or should be illegal, to lie about data collection protocols. At the very least it breaks Apple's developer policies. It doesn't matter if it was intentional or unintentional. It has nothing to do with actually seeing ads or being tracked.
It's about tracking without disclosure and soon, hopefully, permission. Nothing more. I am simply suggesting that we put enforcement of the law on the person who wrote the code so as to give them motivation to ensure it is properly represented. An individual person, not a company, needs to be held responsible. At least one single person should be held responsible and face prison and fines. If you want to toss on accessory to the falsifying privacy discourses fine. But we shouldn't even entertain the idea of less accountability.