I read somewhere (sorry can't remember where but it was quite recent) that Apple has defined "tracking" as "allowing third parties to monitor you over multiple sites and apps".

My that definition, Apple, as a first party, is not tracking you (and likewise, I can monitor you over my apps but not allow anyone else access to that data)

UPDATE: It was from AppStore Connect itself, when you fill out the privacy data form.

Also here: https://support.apple.com/en-gb/HT211970 "data from the app that is linked with your data collected from other companies’ apps, websites or offline properties, and used for ads or shared with a data broker."