Is that really a dark pattern. If Limit Tracking is On then theoretically your tracking is limited, no? Also Apple let's you get a new UDID if you want to wipe all data. Not the most lucrative way to handle advertising data. My biggest problem with tailored adverts is the uncanny valley. The more accurate they are the more it creeps me out.
I think you misunderstand dark pattern here. If you sit and think about it for a while, then yes, it makes perfect sense. But the point of a dark pattern is to give quick, hurried users a misconception of what the choice is.
The non-dark pattern here is to say "Ad Tracking - On/Off".