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