I would agree with Apple if they wanted FBI to pre-submit all their guessed passcodes for brute force for apple to try, and for apple to have the sole responsibility for that, so that getting said "backdoor" (which really is nothing more than a door handle) will be as hard as getting their private keys, and governments will not keep the said backdoor in their hands. I would also agree if Apple claimed they don't want to be able to crack devices at a judge's order (although that would be against the law - so they can't claim that).
But this is NOT what Apple said. This whole letter is just one big PR bulshit. They CAN brute force a passcode. They failed enforcing significant delay incurred when failing a passcode attempt - even tho this issue was already known for YEARS (will give citation if needed) when apple designed the discussed iPhone 5C - and they also failed requiring passcode to update the device. They already have their convenient backdoor in place in the form of their private keys.