Source?
If enabled is NO, then the developer can use the identifier for "frequency capping, conversion events, estimating the number of unique users, security and fraud detection, and debugging". Notice that compliance with these restrictions is almost impossible to determine.
http://developer.apple.com/library/ios/#documentation/AdSupp...
Its actually clearer now since there is no "on" or "off" label. Its just off and white or on and green.