The difference with the case you're referencing (here's the link[0], since you didn't include it yourself) is that analytics data inside apps like the App Store is different from the prompt about system-level data collection. If you decline the data collection during setup, other apps might still collect it, since that data collection is defined on your account in App Store -> Account Settings -> Personalized Recommendations. Given you can set up the phone without an Apple ID, declining OS-level analytics doesn't automatically disable the tracking for your Apple ID once you sign in.
Sounds a bit similar to what Google got in trouble for on Android - saying disabling OS level tracking does not mean web apps (IIRC) can not track either. Aka, saying search history is different enough that the control does not affect it
0: https://9to5mac.com/2023/01/19/class-action-privacy-lawsuit/