Samsung Galaxy S5 from 2014. Headphone jack, SD card slot, and swappable battery. IP67 water resistant. Almost everything since then has been a regression.
You can get a Nikonos V underwater film camera around $300 on ebay these days too. Designed by Jacques Cousteau in the 1960s, can shoot under 150+ feet of water, and is supposedly a good all-around rugged outdoor camera as well. I'd sort of want one but I haven't used any of my film camera gear in years.
Nobody wants to faff around with this stuff just in case today's going to be the day that they drop their phone in a puddle.
I know immersion testing is about depth and time, but 99% of the time phones are in danger of water damage, we are talking about a 6' pool or a 6 inch bathtub/sink/toilet for 15 seconds, not being submerged in 100' of seawater for 10 days while SCUBA diving. A rubber gasket on a SIM tray does perfectly fine in these normal situations.
I think it takes a pretty tortured interpretation of reality to not acknowledge that Apple hates SD cards for one reason only: So they can sell additional storage for $100 per 128GB (and secondarily, because when people underestimate their needs, they're likely to either pay for expensive iCloud storage to compensate, or upgrade their otherwise perfectly working phone in a short time in order to get a bigger SSD. Apple wins in all cases.)
They're protecting their legendary, industry-leading margins. Which they're free to do. And we customers are free to deride them for their extreme stinginess.