Comment by AlotOfReading

Google is also vehemently opposed to selling your data to third parties. That's how they keep themselves as the middleman between advertisers and users. What they do is allow detailed behavioral targeting. Apple prefers to expose contextual targeting data to advertising instead. Apple is also better about not letting advertisers run random scripts.

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.