There is an international standard for testing water resistance.
The parameters given reflect the test that the device was able to pass. No doubt, Apple considered subjecting the device to more stringent tests, and presumably didn’t think that it would pass reliably.
If you exceed the parameters of the test, “nobody knows” (which means “nobody is willing to guarantee”) what might happen. It might be fine, it might get water inside. Regardless, you exceeded the listed water resistance, so if something bad happens it’s “your fault” and Apple doesn’t have to fix it under warrantee.
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