The thing about smart phones is that they are designed to to be connected to some sort of network through different means, with or without SIM. A PC on the other hand is not designed that way and the steps you need to take to make it truly airgap are very simple and short. Your PC doesn't have an antenna by default, it doesn't have Bluetooth by default, or network card or a connected network cable, etc. all of which your phone already has.
Do you trust modern hardware? What if there is a tiny secret wireless transmitter? You'll never know, maybe modern hardwares come with advanced spying components, who knows?
Maybe it sounds crazy but to be honest, I would trust old 2000-2008's device more than 2023's devices. I think that when it was a new thing, priority was to develop this technology and they rarely thought about spying through it. You can pretty much create a bitcoin wallet on old computers.
If you use the smartphone/ tablet as cold storage, I dont see an issue if it will by mistake connect to the internet at some point. Yes it is not the best that can happen, but it will not automatically download a bitcoin specific virus, that cracks your encrypted wallet in no time. Seems a little bit to paranoid to me.
Well then you no longer have a cold wallet. You now have a hot wallet which happens to be offline at the moment.
The whole point of staying 100% airgapped is to mitigate other risks that are harder or impossible to protect against. Are you 100% sure there is no malware lurking on your device already? Are you 100% sure your device won't be targeted when you go online? Have you completely audited every piece of hardware and every single line of code in your device prior to using it? The answer to all of these is no. But if you can stay 100% airgapped at all times, then any such vulnerabilities will have a much harder time trying to steal your coins.
I think that when one has 0.01 bitcoin and wants a secure wallet,
hot wallet which happens to be offline at the moment is a normal choice. If you are a person who regularly downloads pirate softwares, games, visits suspicious websites that are full of spam advertisements and so on, then you definitely need to use cold wallet even for the low amount of bitcoins.
If you are a regular user who somehow happens to have Google Pixel smartphone and 0.01 bitcoin into it's electrum wallet and only uses Facebook, Youtube, Netflix, Twitter, Reddit and Amazon apps, I genuinely believe no one will take a single satoshi from your wallet, even if we both agree that modern hardwares and softwares spy on us.