Absence of evidence isn't evidence of absence, but it certainly rhymes. Is there proof that Apple is monetizing our data with third parties? It's very clear how almost every other major company is, but Apple's been reasonably respectful about it.
But frankly the difference between the two companies seems more a matter of degree than kind. It's not like Apple has a strong, principled stance against collecting data. They have a strong principled stance against other ad networks collecting user data, which looks a lot like anticompetitiveness. Their first party software collects identifiable data on you regardless of whether you opt out. They just avoid using that to target you if you opt out.
The reason Apple says their advertising doesn't track you is because they define "tracking" as purchasing third party data, not first party data collection.
Other than a history replete of cooperation with domestic and foreign state surveillance, which in exchange allow its market position, you mean?