It can be turned off (although I think under the hood they just send zeros).
But it’s on by default.
https://blog.gingerlime.com/2020/does-apple-care-about-your-...
EDIT also https://support.apple.com/en-us/HT202074
But it’s on by default.
https://blog.gingerlime.com/2020/does-apple-care-about-your-...
EDIT also https://support.apple.com/en-us/HT202074
OK, so your new link @ Apple is more clear, and I do vaguely recall seeing this years ago: for all modern iOS versions, Limit Ad Tracking does set the Ad ID to all zeroes.
I added a link to an Apple support doc which to me suggests that limit = off (or it’s an even bigger conspiracy than I thought, but I’m not that paranoid)
As another comment mentioned, the only effective mechanism is to reset the identifier periodically. That's not a disable mechanism, though.
Shouldn't that be enough?