Google states that allowing Drive to serve downloads without requiring third-party cookies should improve security, usability, and privacy.
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The end of Drive download issues?
Google Drive has been plagued by an issue that prevents users from downloading files if third-party cookies are disabled (as noted by The Verge). As of this writing, the only way around this problem is to manually create an exception for Google Drive to allow third-party cookies.
With this upcoming change to the way Google Drive works under the hood, users should no longer encounter this download-related hurdle come January 2, 2024.
However, as Google notes, if Driver users have specific workflows in place or use an app that relies on Drive's download URLs, users will need to switch to the Drive and Docs publishing flows by January 2. Google provides more instructions and information in its official blog post.