Except there will be an option to deny tracking. Hopefully Apple will require and enforce a genuine free choice and opt-in.
With GDPR cookie warnings, you’re required to opt in, but everybody uses dark UI patterns to make you “opt in” (like forcing you to uncheck each tracker individually, and claiming it takes several minutes to “update your preferences”)
The problem with the GDPR is the lack of enforcement which allows criminal companies to get away with bullshit like this. With the potential of huge fines (and the fact that the cases seem very straightforward and there's plenty of strong evidence of a breach) I think the only explanation for this blatant lack of enforcement is that the same people who are supposed to enforce the law are in bed with those that break this same law.