But why? And why does Apple refuse to give you the simple switch that Chrome and Firefox still offer?
You might think: “I’ll just use a different browser on my iPad—Chrome, Edge, Firefox.” But here’s Apple’s masterstroke: Google Chrome on your iPad is just Safari with a red paint job. It obeys the same third-party cookie restrictions.
Note: This lowers your privacy defenses. While it allows third-party cookies to function more freely, it increases the likelihood of being tracked by advertisers across the web.
This is the closest equivalent to "allowing third-party cookies," but it is a global setting that reduces privacy across all websites.