Is IDFA Tracking Setting in iOS 14 taken over from iOS 13?

I'd like to know a specification about third-party tracking setting.
I will ask my users for IDFA in iOS 14.
I notice that my app cannot show the alert when they deny the tracking in advance.

Is that setting saved if they update from iOS 13?
Is IDFA Tracking Setting in iOS 14 taken over from iOS 13?
 
 
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