Is Google Ad Manager tracking users that didn't consented to be tracked?

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I'm supporting a friend who is using Google Ad Manager to serve ads to people that view the website. I know that Ads can get served to all users, but we aren't allowed to track users that don't consent to tracking. Are their Ad views registered in GAM? What should I look for to know specifically. We are hoping to use the new reporting type Analytics. I'm interested in the 30-day active users metric. Does this number include data for unconsented users?

I've looked at the 30-day active user number, but it isn't detailed enough for us to determine if it is accurate or now. The official documentation isn't sufficiently detailed for me to answer the question. The 30-day report type was added in the last 6 months.

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