Do I have to implement ATT if I turn off Ad Tracking for all users?

I was thinking about turning off tracking for all users using something like this:

MetaData privacyMetaData = new MetaData("privacy");
privacyMetaData.Set("consent", "false");
Advertisement.SetMetaData(privacyMetaData);

do i still have to implement ATT (and GDPR)? i guess if i turn off tracking for all users i can change the answers on my privacy statement for the app store and don’t need ATT?
if i post my game on reddit this always comes up because the privacy statement shows quite prominently on the app store and i have to explain that this is needed for the ads… so i was thinking to just don’t do tracking.

if this is a legit thing to do how much of a revenue loss are we talking?

As far as I know, you should better ask users directly about concerning on collecting their data. Like in pop-up windows or something like this at the very being of the game.
The specialists say that there is about 25% (depends on different factors) of revenue loss due to not monetizing unconcerned users.

cool thanks for the reply! i will do that

it was just a thought to do the nice thing and not track my users but i guess at some point i want to do analytics etc. so better to include it from the beginning