[LordHeini]

If implemented correctly clicking "Accept" on a cookie banner will trigger the loading of the tracking scripts. Which will then set its cookies.

At least that is how i implement google analytics for example.

By not showing the button in the first place, nothing happens and no cookies are set (apart from the functional ones which are set regardless).

Other than that it really does not matter that much because if you use a plugin like this you will usually use an add blocker as well which removes the tracking.