It's a shady tactic to just get you to accept cookies. If the tracking is not active until you actually click accept though, I think it should technically still

It's a shady tactic to just get you to accept cookies. If the tracking is not active until you actually click accept though, I think it should technically still count as opt-in? I mean they make you jump through hoops if you want no tracking and get rid of the cookie banner - but you could also just ignore it for the same effect, as the banner does not limit the use of the site (unlike banners of others websites that block the whole content until you take action).