I'm sorry i was testing with one app, Couldn't figure out myself.
Tabz
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Apple has replied to my IDFA reset question.
IDFA reset is not dependent on Global switch. It'll reset when all the apps who have tracking permission disables it and any one app enables it again.
Since we were testing with one app and there is no other app with AppTransperancyFramework it was getting reset every time we disable/enable. I tested this with 2 apps IDFA remains constant when we have permission for 2 apps and i disable/enable for one app. When disable for both apps and enable again it'll change(Reset).
2. IDFA Reset can also be done from Global Switch by turning off permission for all, and when we enable again it'll Reset.
Thanks
Tabz