I don't know, I just stated what is in the decision: Apple makes 3rd party developers have to go through a process their own apps do not have to, hence creating an imbalance in competition since they are also the owners and controllers of the distribution channel.
The blatantly illegal pop-ups also annoy me a lot, it's clear it's not even malicious compliance but a targeted attack against the regulations to make it seem the law is requiring them to make it as annoying as possible. It seems to work since you got incensed by it.
But Apple doesn't track you in the way ATT prevents, see my other comment; the narrative that they do was pushed by the adtech industry who wants ATT gone, and the courts (French, Italian) just never bothered checking if that was true. Check the decision yourself, they take it for granted and never look into how it works.
Meanwhile ATT blocks access to IDFA (instead of making it a pinky promise), and if apps were honest and were denied ATT it should disable other tracking too. The user has already indicated lack of consent.