Not on iOS, as I understand it. If you "Ask app not to track" on iOS then the app cannot access your IDFA, which was the ID that previously was used to track a device across apps.

If we're exploring the space of "they're lying" isn't a simpler explanation be that they're lying about their revenue?

The consequences for lying about revenue as a public company are many orders of magnitude worse than lying about compliance with some private contract or TOS.

Mess with someone's personal privacy, non-issue. Mess with investors money, instant problem.. Money is more important than people, to these groups.

Good luck arguing "defrauding the entire investment market to the tune of potentially billions of dollars and submitting fraudulent 10K form(s) under penalty of perjury" is not on its face worse than violating a private company's terms of service.

No. The SEC gets very grumpy with public companies if they do that.

You're confusing IDFA with Do Not Track.