I highly suspect that there is no way to determine what the actual user setting is, but Mobile Safari answers navigator.cookieEnabled
. By default, Mobile Safari (and even the Safari desktop) uses "Off Visit." Therefore, if you are interested in third-party tracking via Cookies, you may be out of luck if you don’t find a way around it (obviously Google) or warn the user to change their setting to “Always” (fair / ethical route), I would say that you decided on a reasonable and simple idea by setting a cookie from a third-party site, and then checking whether it really works, and then influencing the result.
A lot of information in this post SO, Safari 3rd party cookie iframe trick no longer works?
, Gruber, http://daringfireball.net/2012/02/cookies_and_privacy