I see you're now confusing "raising the bar for a successful hack" with "must be guaranteed impenetrable". One can invest
a lot into obtaining a successful hack so we might as well not even try to protect it? Let that sink in before your next comment. Standing against your own point is that your HN account password is not posted in your profile even if it could be obtained with the famous $5 wrench.
But to your point, at Level 3 it most likely means any normal attempt to open the case or rewrite the firmware would irretrievably destroy the device or wipe the encryption keys.
Flash freezing a device or drilling is likely to have this effect since some of the epoxy housing should be made to crack and sever specific connection triggering the wipe before all of the heat is conducted away from the inner components. Same for using solvents, acids, or radiation which may be more of a Level 4 compliance.
As for the power constant components (whether they are at L3 or L4), they may or may not be used. It may very well be part of the asking price.
Apple's T2 chip is FIPS 140-2 compliant and you can be certain a lot of money was invested in making it secure yet it was still jailbroken.