According to Brave, FLoC materially harms user privacy under the guise of being privacy-friendly.

At Vivaldi, we stand up for the privacy rights of our users.

We do not approve tracking and profiling, in any disguise.

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To us, the word privacy means actual privacy.

We do not twist it into being the opposite.

We do not even observe how you use our products.

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Our privacy policy is simple and clear; we do not want to track you.

It remains to be seen how Google plans to respond to these claims raising concern about user privacy.

source: www.techworm.net