Accept cookie banners with third-party cookies rejected

Hi,

In Spain (and probably other places in Europe) we've recently seen a deluge of cookie banners that offer you the option to reject tracking cookies for a fee. The regular GDPR forms are therefore slightly broken, as you get several options: accept, reject (which doesn't work in most cases), and buy a subscription to reject. Consent-O-Matic, for example, is having a hard time. I don't doubt it'll get corrected in time, but I want to talk about something tangential.

Cookie consent has (at least) two layers: the browser layer (where we might delete cookies, reject third party cookies, etc) and the site UI layer (where we're presented with an option when we load the page). This means we can reject third-party cookies at the browser layer and then accept whatever form at the site UI layer.

With the set up mentioned above, is there really any difference between accepting cookies and rejecting cookies? No tracking cookie are going to get installed in my computer anyway. This, combined with an ad blocker, makes the browsing experience exactly the same whether I accept or reject the cookie form. Is there anything I'm missing here?