https://reverseengineering.stackexchange.com/questions/5878/...
Nonetheless, at least in my field of research, the assumption is that there exist nation states with "unlimited" resources that can in fact reverse complex ICs. In reality, I doubt even the US DoD has that level of resources available, so I like to think of the assumption as an analogue to the oracle model in cryptography.
Actually I would look East, to China and Russia, for the latest technologies in IC reverse-engineering. I don't think nation-state levels of resources are necessary even to RE something like an Intel CPU. To actually understand how it all works is a different matter, but if you're talking about just deriving a transistor-level or gate-level schematic, or turning that into HDL, from my understanding it's actually quite affordable now. You can already recover code from most microcontrollers with <$10K USD (and I personally know others who have used those services before); I'd estimate getting a schematic to cost maybe 10x that.
For example, the fragments of recent NorK missiles. If they had any computer or radar fragments left, they would be analysed, even if it cost $100M.
Also, military cryptographic processors, especially for strategic or space comms.
https://www.sciencenews.org/article/what-donkey-kong-can-tel...
It was a post on HN a few months back