Is Google Consent Mode v2 legal?

The big problem with Google, which is also its great virtue, is Google Accounts. Let me explain in bullets for easier understanding:

• The data protection principles must be applied to any information concerning an identified or identifiable natural person.

• Anyone who has a Google Account is identifiable by Google.

• Google can easily link the data from any of its tracking technologies with Google Accounts.

• Google can identify a person who has clearly indicated that they do not want to be tracked.

• Taking in mind bullets #1 and #2, Google (in my opinion) will always need consent to track under GDPR!!!

The big question you have to ask when auditing the privacy magnitude of a web analytics solution is: Can the identity of a user be identified by merging web analytics data with other databases? If the answer is ‘yes’ or ‘I could but it's complicated…’, then consent is needed to track.

Thus, Google provides tools to marketers with the ultimate goal of ensuring they continue to feed data into Google’s servers."