when it comes to cookies the ePrivacy directive 5.3 is more strict and requires explicit consent for non-essential cookies and similar technology (incl. fingerprinting). Look up the recent case against Apple IDFA. Legitimate interest does not come into play here actually.

on mobile so can’t easily post links unfortunately. EDIT: here’s a couple of links

https://noyb.eu/en/noyb-files-complaints-against-apples-trac...

https://blog.gingerlime.com/2020/does-ios-14-protect-your-pr...