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>it's an example of malicious compliance

So how would you do ePrivacy Directive compliance/risk avoidance in a non-obnoxious way?

Don’t use a bunch of unnecessary tracking cookies?

Completely eliminates the need for a cookie permission bar.

The law does not say 'tracking'. It says 'strictly necessary'. If you remember the user's light/dark theme preference in a cookie, that requires notification. (Or rather, what it requires in practice is that you hire a Highly Paid Consultant.)
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I am obviously referring to a scenario where tracking cookies would be highly beneficial to expanding the business, e.g. e-commerce.
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