The first one seems to me like non-existing, the "exemption" is a derogation (in some very specific cases).
The .pdf of the Law is here:
https://www.consilium.europa.eu/en/press/press-releases/2023...
https://data.consilium.europa.eu/doc/document/PE-2-2023-INIT...
In the preamble:
>(39)
To ensure the safety of end-users, this Regulation should provide for a limited derogation for portable batteries from the removability and replaceability
requirements set for portable batteries concerning appliances that incorporate portable batteries and that are specifically designed to be used, for the majority of the active service of the appliance, in an environment that is regularly subject to splashing water, water streams or water immersion
and that are intended to be washable or rinseable. This derogation should only apply when it is not possible, by way of redesign of the appliance, to ensure the safety of the end-user and the safe continued use of the appliance after the end-user has correctly followed the instructions to remove and replace the battery. Where the derogation applies, the product should be designed in such a way as to make the battery removable and replaceable only by independent professionals, and not by end-users.
Then it is in Article 11, 2nd paragraph:
>2 By way of derogation from paragraph 1, the following products incorporating portable batteries may be designed in such a way as to make the battery removable and replaceable only by independent professionals:
(a) appliances specifically designed to operate primarily in an environment that is regularly subject to splashing water, water streams or water immersion, and that are intended to be washable or rinseable;
The "operate primarily" as I understand it, may apply only to the new "iPhone Baywatch Edition" ;).
I cannot find anything about the cited second "exemption" about number of cycles.