Apple의 새로운 정책이 IDFV에도 적용됩니까?

It does not. IDFVs are still considered owned identifiers, and can't be used to track activity across apps because each vendor receives a unique value. This makes IDFVs an excellent choice for internal analytics systems.

However, if an app attempted to map IDFVs to other cross-company data, it would be considered 'tracking'.