So, this is what Schrems is after, but it will happen with or without their action.
That's already in progress and in this case it's pretty much about the exact same practice on Apple platforms.
(Also please note how iOS 14 has a separate switch for Apple Ads tracking identifier which is ON by default.)
They argue that with the planned changes, Apple still creates a IDFA, and while it will allow users to restrict other apps from using it, Apple itself still can. Additionally they want users to be able to have no IDFA at all.
If Apple breaks the rules by placing "cookies" without user consent/knowledge, they may need to be fined.
Whether they may or may not stop abusing the rules in the future, is a secondary issue.