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Why wouldn't they be allowed to do it?

You have the choice of not viewing the website.

That's non-compliant with GDPR. When shown to EU readers, they cannot block access based on accepting a privacy policy. Only essential cookies that really are needed for it to function are required.

Facebook also does this.

But the EU posted a press release last year that they are investigating this, as it could breach the DMA. [1]

The Guardian doesn't fall under the DMA though.

[1] https://ec.europa.eu/commission/presscorner/detail/en/ip_24_...

This was 1.5 years ago; at this point they are functionally allowing it.

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