Cookie-banner enforcement risk is usually evidentiary. Authorities and complainants can test whether non-essential cookies or similar technologies are set before consent, whether reject choices are available and understandable, whether pre-ticked boxes are used, whether design pushes acceptance, and whether withdrawal is as easy as giving consent.
For Article 5(3), the technical inventory must cover more than browser cookies. EDPB Guidelines 2/2023 address storage of, or access to, information in terminal equipment across technologies, so evidence should cover SDKs, pixels, local storage, device identifiers, IoT access, and similar mechanisms where relevant.