Is there a way to import an existing (compatible) key and still mark it as non-exportable?
That seems more useful for the SSH key scenario: Generate a key in memory and back it up to offline storage once, and otherwise only use it in a way totally non-exportable by any malware.
This sentence
> The exportable private key is encrypted with Elliptic Curve Encryption Standard Variable IVX963 algorithm which is backed by a Secure Enclave key.
makes it sound like exportable keys might inherently not be Secure Enclave resident in Apple's implementation, which would be unfortunate, as anything else can still be accessed by malware with kernel-level privileges.
(GPG, and I believe also PIV, allow importing externally-generated keys without necessarily marking them exportable; they'll just, correctly, lack any attestation statement about having been generated in secure hardware.)