How does proper use of session.use_only_cookies and session_regenerate_id() cause personal DoS?

From PHP Session Management basics:

Proper use of session.use_only_cookies and session_regenerate_id() can
cause personal DoS with undeletable cookies set by attackers. In this
case, developers may invite users to remove cookies and advis… Continue reading How does proper use of session.use_only_cookies and session_regenerate_id() cause personal DoS?