Well, trackers will just switch to using localstorage instead since the preference doesn't affect it [1] and it pops up no permission dialog. [1] https://bugzilla.mozilla.org/show_bug.cgi?id=536509
Combining this with a "forgiveness is better than permission" principle (which seems to be sorely lacking in web browsers, other than a few just-plain-strange places like alert() dialogs), the best UX might just be a warning bar stating "Example.com has reserved 1KB/5MB of your disk so it can remember its place. [Disallow]"
Disallowing would make the site think it still has a permanent store, but internally replace it with an ephemeral one (FS::TEMPORARY, session cookie, etc.) This also might make browser makers get off their lazy butts and make ephemeral versions of the rest of these mechanisms, to make this work ;)