A few things about this take I don't like:
1. The phones have all the gel, meshes, and gaskets that other IP68 phones have.
2. An IP rating less than 68 doesn't mean your phone won't survive submersions.
3. An IP68 rating doesn't come close to guaranteeing it will survive submersions, and the manufacturer warranty won't cover water damage regardless of IP rating.
4. IP degrades over time and under various conditions and circumstances. Every drop, every exposure to extreme heat or cold, splash, submersion etc. on can impact the IP of an electronic device. Your IP68 S23U can no longer be capable of submersion simply because you've been using it for a year.
IP rating is almost entirely for peace of mind, and it's almost entirely a false peace of mind.