Based on the Example of this Note:
I agree with Mazin, within reasonable privacy VPN like Mullvad (doesn't have identifiable user email, can pay with crypto like monero) is harder to track than VPN with single user VPS (Hetzner with identifiable user data, cannot pay with crypto - https://docs.hetzner.com/accounts-panel/accounts/payment-faq/ ) .
I will agree with Alex, if User registered their VPS account with fully anonymous crypto.