Either there are alternative ways to track a user of an Apple device without IDFA or there are not. If there are, then it is reasonable to assume that unethical advertisers will return to using them if their access to IDFA is gated.
So, whether or not IDFA exists, the only robust way to protect users is to block apps from having access to anything about the host device that implicitly provides a unique method of identifying the user.
This is what other platforms have been trying to achieve. For example, in the web browser ecosystem, software has been restricting programmatic access to features that can be used for fingerprinting or deliberately reducing the level of detail exposed by some APIs.
With control of the entire ecosystem, why is Apple not better placed to adopt this strategy than anyone else, and whether or not Apple is technically capable of achieving the perfect result, how does introducing IDFA make any difference?