I disagree. Apple's incentives is to make everybody that has an iPhone pay for apps instead of using advertising supported apps, essentially making things more expensive for the customers.
You can think of it as a common. Blocking tracking essentially is a destruction of a bit of commons; the app developer will get less revenue. By systematically encouraging this block, Apple is making it comparatively less worthwhile to have an ad-supported app instead of a paid app, thus moving revenue to the app store (where Apple can tax it) instead of the advertising side (where it is monetarily free for the user.)
If we really wanted to find out what is right for the user[1], the correct thing is to see if users want to buy their way out of tracking. Offer the apps with advertising with tracking, with advertising without tracking, and without advertising - at different prices, representing the value of the advertising and tracking. My bet is that a majority of users would not want to pay the cost of non-tracked advertising - either they'll want to buy away advertising (and that will only be a small fraction) or they'll want the free variant. Basically, all data I've seen indicate that most people don't want to buy their way out of advertising - it's too expensive. I expect the same applies to tracking.
[1] Under the assumption that we've got an efficient market and will see an equilibrium of development that correspond to value created.