Apple released a update of Privacy Manifest on Apirl 26, 2024, and it explained that SDKs do not need a privacy manifest file if they are not on the list of this link. Currently Pangle is not on the list, so we don't need these 3 files:
For Pangle, you don't need to do anything else to adapt to the Privacy Manifest policy. If you still need a Privacy Manifest, you can update the Pangle SDK to v5.8.0.7 and above.