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There is an IDFA (ID for Advertisers) and an IDFV (ID for Vendors).

The IDFV is unique per developer; the IDFA is unique per device.

The device user can reset their IDFA at any time, and if the user disables ad tracking then the device returns 00000000-0000-0000-0000-000000000000.

Yes but in practice, users never do, and when they do a reset, fingerprinting employed by most (all?) ad exchanges can make the association without issue.

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