It doesn't effect Moodle because Moodle doesn't use third party cookies. The session cookies that Moodle relies on are first party and they are going no place.
You might have some issues with stuff Moodle links to. We've been seeing problems with Zoom in Safari browsers. Safari has blocked 3rd party cookies for ages.
You might have some issues with stuff Moodle links to. We've been seeing problems with Zoom in Safari browsers. Safari has blocked 3rd party cookies for ages.