If impenetrable safes existed, the government stance would certainly not just be to say "oh well, guess we gotta let criminals store whatever contraband they want".
Sure, but don't you think there are less drastic solutions than to require the manufacturer to create a master key, distribute it to law enforcement, and cross their fingers hoping that it doesn't get exploited?
Pass a law that would allow law enforcement to legally require you to open the safe, just like they can currently compel you to hand over a physical key.