If the comment really does refer to “form factor” and not “OS”, then the comment is irrelevant.
You can also run Android on a desktop form factor, the app would be then technically able to run on “desktop”. The OP’s post clearly refers to the OS, it does not matter what the form factor is, you can even run Linux on the phone (eg. PureOS).
Yeah, that’s why I’m saying that the current solution does not work. It’s why I was proposing a new standard that is enforced by law and that does not depend on subjective definitions of what’s “essential” so anyone who does only want to allow certain purposes can opt in/out of certain cookies without the hassle.