You can actually get a manual action (penalty) from Google if you do IP cloaking/redirects. It's still mentioned prominently in Google's Webmaster Guidelines: https://support.google.com/webmasters/answer/9044175?hl=en#z...
https://developers.google.com/search/docs/crawling-indexing/...
and the there are AMP pages which is Google Enforced cloaking...
It’s about serving different pages based on User Agent.