- consent requires, among other things, that permission be given freely;[1]
- so, if coercion is involved then consent does not exist;[2]
- and, preventing user access to content unless that user agrees to be tracked is likely considered to be coercive.
Therefore if a user grants permission to be tracked only in order to gain access to that site's content, that granted permission would not be considered consensual because that permission was not given freely.
(the above is not legal advice but I do have a law degree; I also work for a NGO that produces apps that teach people about consent)
----- [1]GDPR Article 4(11) [2]GDPR Recital 42