I test this on the simulator and on a device. So far they behave the same.
I just realized that the IDFA explainer message is never shown. That is ok if you are in the EEA, but I just tried to spoof the location as outside the EEA and it still didn't show it.
Right now I don't have too many ideas as to what might be wrong, i'll have to keep looking at it.
Since we get the ATT prompt before the IDFA explainer is called, we will not get the IDFA explainer shown when that is called later since we already have Allow for ATT by then, and then you will not get the UMP window. I think you need to first correct the workflow in your plugin.
(Also verify that the IDFA message is created and activated, this is not the same as the Consent message).
Also the spoof location doesn't work at all. the "in EEA or unknown" is true regardless of spoof (if you are in eea but spoof to US). and also the consent validation doesn't listen to the spoof thinghy