I feel like commenters in this thread are talking past each other.

Some are saying "of course sites are still tracking you in incognito!", but is is unclear to me what they mean by this. I see the following interpretations:

1. Sites can still use local storage so they can track you for the duration of your incognito session, but they cannot connect this tracking to your regular session or other incognito sessions as incognito sessions start with empty local storage and discard it at the end of the session.

2. Sites do not rely on local storage, instead using fingerprinting via a combination of IP, HTTP headers, information they can query via JS, etc., so incognito has no effect on sites' ability to track you.

3. Google has special privileges in Chrome to track you when you are incognito.