If Apple says it, do they have any disincentives to deliver? Not really. Their ad business is still relatively small, and already architected around privacy.

If someone who derives most of their revenue from targeted ads says it? Yes. Implementing it directly negatively impacts their primary revenue stream.

IMHO, the strategic genius of Apple's "privacy" positioning has been that it doesn't matter to them. It might make things more inconvenient technically, but it doesn't impact their revenue model, in stark contrast to their competitors.