We have a user on iOS 14.5 beta version 5 who is seeing what appears to be the same issue. They do not appear to be in any sort of restricted state, and they do not see any app-specific option to toggle tracking in their device settings (though they do see the device-wide "Allow apps to track" setting). It's as if tracking is being auto-declined for our app instead of presenting the prompt, and without allowing for changes in the device settings. Strangely, if the user factory resets their device, they are able to see the prompt. After restoring their device data from iCloud though, they revert to the state of not seeing the prompt or being able to enable tracking. (Feedback assistant report FB9053485)