Shysters/pettifoggers are very "flexible" (in a negative way) in the interpretation what is "necessary for your site to work". :-(
Just keep them out of hands of parties that might want to use them for other reasons.
The main problem, and the reason certain parties are working so hard not to comply, is that GDPR makes several business models illegal. (Not that I see that as much of a problem.)
This is what the law says, but not how shysters/pettifoggers interpret it. :-(
That isn't how the law works for things like this though; what is plain to a lawyer is different to an untrained person. People make that mistake with tax law all the time; they read something and come up with a plain interpretation that shows they don't have to pay their taxes and that delusion persists until someone explains the actual, less plain, reading.
It isn't the worst starting point but winging the law with untrained readings is not really acceptable for running a business.
But you don't (typically) get into trouble with the law enforcement agencies if you don't/didn't understand the laws of physics correctly.
Then tell us how companies should implement this law both
- without annoying the user
- not being in a risk of getting sued
If the law does not make this relatively easy, one has a right to be furious about the EU.