Apple hasn't put any restrictions on IDFV, only on IDFA, which was designed, well, for advertising and needs to be reined-in due to abuses in the Wild West everything goes world of the AdTech surveillance-industrial complex. In fact the existing opt-out "Limit Ad Tracking" setting that already implements what will become opt-in with iOS 14.5 does not apply to IDFVs.
Back in 2010 Steve Jobs himself had banned analytics altogether when Flurry's VP of Marketing blabbed and disclosed the existence of the then secret iPad: