Lots of fun here...
Pogacar and the Giro has all to do with him wanting to win the Giro, nothing to do with Vingegaard being at the Tour. Pogacar takes on Van der Poel and Van Aerts in Flanders, or was he just doing that to have an excuse in case he was beaten by Remco in Liège and Lombardia? So trying Sanremo and Flanders as insurance policy? Of course not, what it shows is that Pogacar wants to win everything he has a realistic chance of winning. Giro might have happened already last year had he won the Tour in 22. Or not, first going for Flanders. That's done, so this year Giro, next year Flanders and Roubaix (you know, Roubaix just in case he can't beat Mathieu in Flanders....) then Tour.
The tactic or strategy changed now? Did it? Easy Giro now. Is it? No and no.
Change of strategy: He has won 3 stages, tried for 4 but was beaten by Narvaez on day 1. Except for that, it's pretty much what we expected. There's 0 indication so far that he's taking it easy, or easier than if Vingegaard was there 100% in July. Almost riding Thomas off your wheel in Fossano sure doesn't sound like taking it easy. And why would Pogacar and UAE change strategy anyway? That doesn't even make sense. Vingegaard will be at the Tour=ok, let's go crazy at the Giro, after all no need to stay fresh for the Tour, Vingegaard will win anyway! That's what they thought at UAE? Damn, they must be retards. Vingegaard there in July or not, 100% there or just 50%, changes nothing in the approach to the Giro for Pogacar. He wants to win the double, that means first do enough to win the Giro, then recovery time without losing the form. It's what happens between the Giro and the Tour that will decide how well the Tour goes, much less how he rides the Giro.
Easy Giro? No. Not even Pogacar can afford to just go at 90%. If others attack, even if it's "only" O'Connor, Tiberi, Thomas, Martinez, he will still have to follow. And no, he can't follow at 90%. He's good, but not superhuman. Will he go into the ultra-red zone every day? Probably no, but mostly because he would pay for that during the Giro, not during the TdF.