The consent MUST be received before storing cookies. As Apple stores the cookie without consent, they break the law, even if the cookie is never read by anybody without consent.
For what it's worth, I have been involved with implementing the GDPR properly in a number of reasonably large companies. Sadly a number of people can say this and a vanishingly small amount of companies actually adhere to it properly, so I'd take it with a grain of salt.
> The consent MUST be received before storing cookies
I don't think we have any disagreement about that. We are discussing who is liable for failing to follow GDPR here.
Some people here seem to think it is available in the browser. Using the word ‘cookie’ furthers that false belief.
I otherwise agree with you.