Sami Fathi, MacRumors:

Apple says that it will ban and reject apps on the App Store that attempt to offer users monetary incentives to enable tracking through App Tracking Transparency (ATT), one of many measures the company is taking to ensure developers follow through with the new framework.

From Apple’s Human Interface Guidelines:

Don’t offer incentives for granting the request. You can’t offer people compensation for granting their permission, and you can’t withhold functionality or content or make your app unusable until people allow you to track them.

Don’t display a custom message that mirrors the functionality of the system alert. In particular, don’t create a button title that uses “Allow” or similar terms, because people don’t allow anything in a pre-alert screen.

Don’t show an image of the standard alert and modify it in any way.

Don’t draw a visual cue that draws people’s attention to the system alert’s Allow button.

And:

If you display a custom screen that precedes a privacy-related permission request, it must offer only one action, which must display the system alert. Use a word like “Continue” to title the action; don’t use “Allow” or other terms that might make people think they’re granting their permission or performing other actions within your custom screen.

This seems fair. Everything about Apple’s approach to third party App Tracking feels loaded to provide perfect transparency to the user, to prevent an app from misleading the user.