Point is that tracking isn't the only thing that's not "strictly necessary". And additionally that "strictly necessary" is tied to something specific: internet society service. That includes a very specific requirement: "Normally provided for remuneration". That's why e.g. public authorities should not (usually) be allowed to rely on it, public services are not often provided for remuneration in EU-law sense.

It also limits the exception in relation to e.g. employment.

Well now the thing that isn’t “strictly necessary” and they’re not allowed to do is remember my no cookie preference.