Same problem, March 2024.
I decided to remove Unity Ads and Analytics but the submission is rejected because "Apps need to receive the user’s permission through the AppTrackingTransparency framework". Recommended action is to "update your app privacy information in App Store Connect". Cannot update the app privacy because of this: "Your app contains NSUserTrackingUsageDescription" (the new version does not).
It's a shame this vicious circle still exists after 2 years despite developers asking to remove it.