I "assume" the red circled SoC could maybe what is triggering the magnetic shut-off, just by the placement of it.

So people understand this picture better: The top PCB is the right earcup and is located at the 6 o`clock position. The bottom PCB is the left earcup. The picture removed the silver metal cover to show the chips. When you fold the APMs this area is facing inwards, so that is most likely what gets triggered by the Smart-Case magnets to shut off. But I am not 100% sure as there is evidence that you can shut the APM off with strong enough magnets touching the bottom of the APMs as well. So maybe the magnetic shut off is located within the Right-EarCup-PCB or within the left earcups antenna block at 6 o`clock.

As I assume I have issues with the same magnetic switch I was looking for that, but after dissambly I am not sure where its located. If you hold a magnet into the smart case you will see it sticks to the "separator" between the cups. Inside the right earcup (with the button and crown) only the batteries are placed there. Insife the left earcup the main PCB sits there with the big silver block.

The entire guide tries way to hard to be funny and its actually annoying to work by it. IMO it should be more streamlined to actual steps and explanations. Ive added a couple of comments in some sections to help people. A summary of tools required in the beginning also would help. IMO a digital heat gun is important. Besides the Pentalobe P5 the Torx T1, T2 and T3 the dentist tool helps alot.

EDIT: Do not only heat it from the inside but also the metal earcup from the outside.

Again, pull with the dentist tool in the hole (headband release hole) because it got a metal backplate as reinforcement behind of it. With 1-2kg of pulling force the upper corner will come off easily so you can place a pry bar underneath it. The as soon as you reached this point you dont need the heatgun. Going around with the pry bar actually is quite easy. If you heated everything long enough, you wont see the glue coming of the earcup! It will stay in place perfectly so you got some kind of an o-ring seal when later assembling the unit again. So stay patient and warm it rather long. With 90°C it wont break anything else. Test the left earcup first so you get some experience, as this side has no battery.

I really struggled to get the hinge out of the earcups and wiggled for a while without success. What helped me was to get the dentist tool again and "hook" the entire hinge: You need to grab it from the inside of the earcup, and place the dentist tool underneath the entire hing (where the black plastic bar with the 2 big springs are) and "rotate" it. Do not pull, do not lift, just rotate it, et voila, it does not get stuck and just comes out.

Its really important to FIRST disconnect the ribbon from the socket at the left microphone. As mentioned, you may need a solder iron if you want to melt the 2 plastic-rivets, but you do not need to: You can bend the metal cover after removing the 2 hex screws and remove the ribbon from its socket gently.

be careful with the left earpod: When removing the antenna cable pry it a couple of times from multiple sides. My socked immediately bend when I used a plastic pry bar and applied minimal force. I actually think I might broke it while doing so (the outer ring of the socket got bend, so I am not sure if it still has good contact to the board). Well, I am lucky as I wanted to get rid of the Bluetooth and Find My features anyway...

To loosen the big screw from the picture use a flathead with a really thin blade, works perfectly.

For the other 3 screws use a T3! T6 is WAY to big! After that point, you only need T2 and T1 to continue. So get those if you dont own them already

If you got a digital heatgun set it to 90°C (should feel quite hot and uncomfortable at your hands without actually burning you), and stay patient with the time. It takes ~5 minutes for the glue and everything else to gently warm up. After that, pull with the dentist tool in the hole (headband release hole). With 1-2kg of pulling force it will come off easily.