eARC (enhanced Audio Return Channel) doesn't technically require HDMI CEC and SimpLink is basically what LG call their implementation of HDMI CEC, but if still wanting the auto switching capabilities associated with standard ARC then you'd still want to use and need HDMI CEC (Control ) to be engaged. You can convey audio from an eARC compliant TV to an eARC compliant receiver or soundbar without HDMI CEC, but you'll more than likely prefer the setup with it engaged in order to still facilitate the AVR or soundbar auto switching to the ARC source if and when required.
Also note that eARC is an option on many devices devoid of HDMI version 2.1. It can be implemented on many HDMI version 2.0b TVs and AV receivers and isn't specific to just HDMI version 2.1 equipped devices.