You note that you have removed NSUserTrackingUserDescription from Info.plist, but your rejection from App Review explicitly states that the binary is what is referencing App Tracking. App Store Connect does decompilation of your binary and examines the libraries that are linked and used. I would triple-check that there is no reference ANYWHERE in your codebase to ATTrackingManager (including in third-party libraries). I would also double-check that if you have any additional targets, NSUserTrackingUserDescription has been removed from all of their Info.plist as well.
Topic:
App Store Distribution & Marketing
SubTopic:
App Review
Tags: