Tracking: The location feature must be turned off

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The location service on systems may allow sensitive data to be used by applications on the system. This should be turned off unless explicitly allowed for approved systems/applications.

Remediation

Via GPO
Local Computer Policy
|_ Computer Configuration
|_ Administrative Templates
|_ Windows Components
|_ Location and Sensors
|_ Turn Off Location = Enable

Via Registry:
HKEY_LOCAL_MACHINE\SOFTWARE\Policies\Microsoft\Windows\LocationAndSensors
Value Name: DisableLocation
Value: 1

More information: https://support.microsoft.com/en-us/windows/windows-10-location-service-and-privacy-3a8eee0a-5b0b-dc07-eede-2a5ca1c49088
https://winbuzzer.com/2020/07/14/windows-10-how-to-turn-on-or-turn-off-location-services-xcxwbn/