EDIT: I didn't realize the anger this would bring out of people. It was supposed to be a funny meme based on recent real-life situations I've encountered, not an attack on the EU.
I appreciate the effort of the EU cookie laws. The practice of them just doesn't live up to the theory of the law. Shady companies are always going to find a way to be shady.
What the dev can do if user decline processing of personal data is not store such personal data in cookies or anywhere.
Or even better, do not track the user so the consent would only be needed in for example registration form.