You're being downvoted because they still make money off of advertising:
"The iAd App Network was discontinued as of June 30, 2016.[8] Since then the technology lives on in both Apple News Advertising and App Store Search Ads.[9]"
Right, but they have no ad network, only ads on their own properties. That's why the settings are different, they're describing totally different things.
I think the settings should be combined, but Apple is in no way tracking users across sites, because they're not tracking users like that at all. Refusing to track users is the entire reason their "iAd" ad network failed!