The temporary solution is to contact Apple to declare a bug report ; they'll ask the Review Team to not take into account your app transparency ads using. Once your new version is released, you can edit app transparency and remove the ads using declaration if your version doesn't contain anymore IDFA tracking.

I did the same 15 days ago. No serious answer from the time being but they are on it.

Nope. Apple is aware of this, but I don't know yet if it's Apple side or app side. You should submit a request to Apple assistance.

my code doesn't contain any reference as follow. grep -r ASIdentifierManager . grep -r AdSupport.framework . grep -r advertisingIdentifier . grep -r NSUserTrackingUsageDescription .

You're right, but I guess that there is also a bug inside AppStore Connect, the NSUserTrackingUsageDescription reminder occurs even if your submitted code doesn't contain it : alert may come from the released version and not the submitted one.

Same here....