I'm having the exact same problem. I'm trying to get rid of Admob myself to avoid becoming another casualty of the privacy war. There's no way to remove this once it is set.
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Same exact problem. My app is developer jail after trying to get rid of admob and there seems to be no escape. I removed the NSUserTrackingUsageDescription and tried again to remove this from the user privacy settings. It still did not work.
Before iOS 14.5, App Review provided great support. If there was an issue, it was possible to get a phone call and sort things out. My guess is the privacy mandate has become so extreme and the app review team has become totally swamped with support. This is a very bad situation.
I opened a case FB9107180 feedback assistant which probably maps into Apple's Radar. They have responded, which means the bug was assigned to some group. Radars usually get attention within Apple unless it's for a product that is overwhelmed with bug reports like Xcode.
I tried again to resubmit my app and I included the bug report and it still got rejected. Apple has made no attempt to fix App Store Connect for over a month. My attempt to report this problem has been completely futile. There is no way to fix bugs or add enhancements to my app. My customers are suffering and I'm suffering trying to get this app past the review process.
I finally found a solution which got of my app approved by the Apple App reviewers. At the very beginning of the app launch, I display the IDFA permission request. Even though there is no advertising or tracking in the app, this was the only way I could get the app approved. I hope that works as a general solution for everyone affected by Apple's developer website privacy settings bug.
I was finally able to get passed the App Store Reviewers by placing an empty IDFA permission request at app launch. It does nothing if the user selects yes or no to the request. I hope that helps other developers get past this Apple developer website privacy settings bug.