That's true. As long as they have not to bear the external cost it's cheap to pollute. But the market is two sided.
We can bring the cost to the polluter if we choose to.
I noticed that too. A lot of German media started doing this ("pur" subscription vs "full" subscription which also gives access to additional paywalled articles). I would be surprised if these huge publishers didn't do their legal legwork - or they are doing it just waiting for a test lawsuit to clarify the reading of the law.
the freemium in itself is certainly legal. In the case of spiegel though it's really accepting tracking for the free articles. sz.de e.g. has the usual toggle option for the different cookies.
In this case the footer banner is not accessible with an open cookie banner.
E.g. German law requires the website owner to have a legal link to the website representative.
In this case, only by consenting to the cookies I could have access to those links.
The GDPR strictly requires an explicit opt-in.
So it's reasonable to assume that clicking on 'X' is a rejection.
But some website do not accept that as a rejection.
https://github.com/EzzatOmar/delegate