Yes, You can consider this as an anti-tampering solution. However, I am more interested in acquiring information about the system and extracting analysis.
As far as I can guess, the process is as follows:
Developer side:
Distribution IPA content contains hash values and necessary rules for the signature under the _CodeSignature folder.
The Main Executable and other frameworks, libraries are signed, and the signature information is embedded in the Code Signature section.
The "embedded.provision" file is located within the IPA.
AppStore side:
(Encryption) The Main executable encrypts a portion of itself and writes this information to the LC_ENCRYPTION_INFO segment.
(Re-sign) The Main Executable and other frameworks, libraries are re-signed, and the Code Signature section is modified.
(Deleted) The "embedded.provision" file is deleted.
For app thinning, Fat MachO files can be made Non-Fat according to the iPhone device. It may omit certain files based on the screen resolution.
Although we may not be able to fully protect all content of the application, we might be able to safeguard specific essential parts.