Earlier quoted context omitted.
Oh please. That ship has sailed. I'm marginally sympathetic to people who don't run JavaScript on their browsers for a variety of reasons, but they've deliberately opted out of the de facto modern web. JS is as fundamental to current design as CSS. If you turn it off, things might work, but almost no one is testing that setup, nor should they reasonably be expected to. This has zero to do with Adtech for 99.99% of us…
There are many reasons to accommodate non-JS users beyond accommodating people who have intentionally disabled it, and most of them are in accessibility territory. Be careful with using percentages for your arguments, because this is not that different from saying that 99.99% of people don't need wheelchair access.
Some survey from WebAIM found that 99.3% of screen reader users have JavaScript enabled.
So... are they really in accessibility territory still? Only people I still see complaining about Javascript being required are people that insist the web should just be static documents with hyperlinks like it was in the early 90s.
Can you find a modern source with valid reasons for accomodating non-JS users?