Yeah, however the "Legitimate Interest" allows them to make it opt-in by default (at least from what I can tell), even when you click "reject all".
For example, sussex live (I've seen it used as an example previously) has the following for legitimate interest under "Use limited data to select advertising (155 partners)":
> Advertising presented to you on this service can be based on limited data, such as the website or app you are using, your non-precise location, your device type or which content you are (or have been) interacting with (for example, to limit the number of times an ad is presented to you).
Among various other "legitimate interests", of course. Because why should it be simple?
Obviously, this is more limited than the easier to reject (but still not compliant as it's not as easy to reject as accept) advertising general section where they use more invasive parameters, but I do wonder if this really qualifies as a legitimate interest or if they're just doing it until they get slapped (or probably not as the ICO seem like a wet blanket oftentimes).