The GDPR isn't being circumvented in those cases. It is being blatantly and flagrantly violated. The GDPR explicitly requires that refusal to be tracked have

The GDPR isn't being circumvented in those cases. It is being blatantly and flagrantly violated. The GDPR explicitly requires that refusal to be tracked have no more friction than accepting being tracked. If the banner has a "Accept and Continue" button, then it must have a "Refuse and Continue" button as well. Adding any more steps than that is a violation, not merely a circumvention.