The substance is that I actually use a security feature that Apple has implemented and it makes my device more secure. That's my justification for saying that Apple cares about security. If it was security theater, then the feature they implement would be for show and not actually make me more secure. I don't believe that's the case. Feel free to prove me wrong. That would count as substance.

The burden is then on you to give a reason that you think that wiping my device after 10 failed pin/password attempts is security theater and not just security.

Apparently your reasoning is just that "Apple is a corporation and corporations use security theater", which is a terrible argument. It assumes that all corporations do certain things without room for exceptions. It also has nothing to do with the actions themselves.

> definition of security theater is taking actions that make it look like you care about security.

If the actions you take to make it look like you care about security also happen to make you more secure, is it security theater? Can a company do something that both makes them look good in the public eye and be good for their users? I think they can.