As far as I've been able to find out, Kosinski and the others developed their techniques at University of Cambridge (and other universities), then took those techniques to Cambridge Analytica/SCL (something that no one here would have any complaints about); CA/SCL then applied them to Facebook. The UofC IRB has no influence on that.

If there is any evidence that CA/SCL/Kosinski said the data collection was affiliated with UofC, I cannot find it. And when Kosinski attempted to use the data in his research, the UofC IRB denied it.

In this case the data collection is by the NYU AdObservatory project, meaning the data collection and its use (should) have to go through the IRB.