The issue was addressed with improved checks. This issue is fixed in iOS 16.7.8 and iPadOS 16.7.8, iOS 17.5 and iPadOS 17.5. An app may be able to circumvent App Privacy Report logging.
https://support.apple.com/kb/HT214101
https://support.apple.com/kb/HT214100
https://support.apple.com/en-us/HT214101
https://support.apple.com/en-us/HT214100