There is none of them, because there is absolutely nothing connecting the former to latter. Since Neowin stated it themselves, the burden of proof lies entirely on them and they literally cannot provide any.
To quote the “article”:
While it’s doubtful you’ll see ads in KDE’s core applications, it would be possible for distributions that wish to further monetize their work to fork these applications, placing ads in them.
tonytins@pawb.social 2 weeks ago
Phoronix, It’s FOSS, Linux Journal, NixCraft, and OMG! Ubuntu are my sources.