Previously, Apple and third-party tracking were both controlled by the same opt-put setting. Using your power as platform owner to turn your competitor’s ad tracking off by default while keeping yours on? Sure seems abusive to me.
Facebook’s top ad business on iOS is promoting other apps. The tracking being blocked by this change is how they attribute app sales to the Facebook ad. Apple has a competing service: https://searchads.apple.com/
I think the purpose of this change is to redirect the revenue from FB to Apple.
That is, for Apple, perhaps a nice side effect of the change. But I don't see it replacing Facebook app ads ... I never "see" the Apple ads.
The real purpose of this change is to continue to drive home to Apple users, who are increasing aware of privacy issues, that Apple has their back. Anything else is gravy.