Earlier quoted context omitted.
Don’t use a bunch of unnecessary tracking cookies? Completely eliminates the need for a cookie permission bar.
The law does not say 'tracking'. It says 'strictly necessary'. If you remember the user's light/dark theme preference in a cookie, that requires notification. (Or rather, what it requires in practice is that you hire a Highly Paid Consultant.)
You are correct that people keep stating such things. But it is incorrect.
That example would be an essential cookie, also known as a strictly necessary cookie.
A shame this FUD is still being spread.