https://wccftech.com/apples-app-tracking-transparency-toggle-in-ios-14-5-not-appearing-for-some-users/

Apple seeded iOS 14.5 to all users yesterday with a wide range of bug fixes and performance enhancements. The update also carried a plethora of front-facing additions as well, like the new App Tracking Transparency feature. The feature allows you to prevent apps from tracking your app data for potential ad target purposes. Now, some users are reporting that Apple's App Tracking Transparency toggle in iOS 14.5 is not available.

The App Tracking Transparency toggle in iOS 14.5 is grayed out for some users. What this means is that users are not able to interact with the toggle, turning it on or off. Apple's new app tracking feature is enabled by default in the Settings so you can choose which apps have the permission to track your data and which are not allowed.