When a share link is removed from a file or folder in OneDrive, the eTag value does not change. This is because the eTag value is based on the metadata of the file or folder, and share links are not considered part of the metadata.
The eTag value is used to indicate whether a file or folder has been modified. When a file or folder is modified, its eTag value changes. However, when a share link is added or removed, the file or folder's metadata is not modified, so the eTag value does not change.
In your scenario, you will have to check the file or folder's permissions to determine whether a share link has been added or removed. The Microsoft Graph Permissions API can be used to retrieve the permissions for a file or folder, and the ShareType property of the permission can be used to determine whether a share link has been added.