It is quite clear!
Unlike the IAB the wording seems quite clear to me.
The change from
is only allowed on condition that the subscriber or user concerned has given his/her prior consent, which may be given by way of using the appropriate settings of a browser or another application, after having been provided with clear and comprehensive information
... is only allowed on condition that the subscriber or user concerned has given his or her consent, having been provided with clear and comprehensive information ...
The replacement of 'prior' and 'after' with 'having' doesn't change the meaning. My Oxford English Dictionary gives a definition of 'having' as 1. A possession 2. The action or condition of having possession.
It's clear that a user must be in possession of 'clear and comprehensive information' before their consent can be given.
The relegation of using browser settings for giving consent also makes clear that the consent must come first and changing the browser settings is simply one method by which you give that consent.
Lastly it is clear that implied consent for storage/access of information on a user's PC is only allowed if it is strictly necessary to carry out an explicit request by the user. So unless I go to a website and explicitly request to be tracked or advertised at, I can't see any reason why there should be tracking/advertising cookies on my PC.