Is there any reason why not check the specific values inside context.device ? (e.g. AdTrackingEnabled, AdvertisingId)

device context contains a lot more values than ATT so those might change and trigger a notifyConsentChange without necessarily being an ad tracking related thing

Actually, that was how my original implementation worked but I feared that in case more metadata becomes subject of IDFA, we might forget to also update this plugin as well.

Most fields in device are static and very unlikely to updated during the runtime of the app.

wdyt?

I think it's better to constraint it to the specific fields.
It's more likely that we extend context with something not IDFA related and might be harder to spot that this has a side effect if it's not directly named. We also have to take into account that plugins can modify the context same as IDFA/AdvertisingID so we cannot control for what other devs are doing.