Using Android Advertising ID for tracking when a user has opted out is a policy violation. Google Play Protect and the review team look for this. Here's how to handle advertising IDs correctly.
What Apple said
“Your app has been found to use the Advertising ID (GAID) for interest-based advertising or tracking purposes after the user has limited ad tracking or opted out. Apps must respect user opt-out preferences and not use the Advertising ID for prohibited purposes.”
When a user resets or opts out of ad personalization on Android, your app must stop using the Android Advertising ID for tracking or targeting. Google also introduced App Set ID as a privacy-preserving alternative for certain analytics use cases. Using the advertising ID in violation of user preferences is both a policy violation and increasingly detectable through automated review.
While you're at it — Apple also requires these pages for every app.
Fix this rejection, then make sure you're covered on the compliance side too. Apple requires every app to link to a hosted Privacy Policy, Terms of Service, Support page, and Data Deletion page. No link means another rejection — just for a different reason.