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Yes, I can confirm that this is the reason. In one of my Shopify Plus shops where I use the GTM and Cookiebot this issue does not occur. Simply because everything is well configured (and respects consent). Tracking does not rely on the nativ GA track...
This is probably because of Cookie-Blocking GDPR Apps. These Shopify Apps block tracking in your shop, but not the nativ checkout tracking. If users don't optin to your tracking, they still will be tracked in your checkout. That's why they are "New U...