This is not about going to jail. No one is going to go to jail. If Apple loses, they will have to comply (assuming it is technically possible to do so). They are going to appeal what is (at this point) an order from a magistrate judge. They have at least three higher forums (district judge, court of appeals, supreme court). If and when they get a final, adverse order they can't appeal, they are going to comply.

Apple also has a form of resistance not available to you or I. They don't have to fall on their sword. A sword as big as theirs can be used it to decapitate (or, more aptly, recapitate) the FBI. With a 12-figure bank account, you can get a lot of people elected...people who will be more than willing to replace those in charge at the FBI.

What's more, they don't even have to actually do it, they just need to make the FBI believe that they actually would do it if the FBI presses the issue.

$550bil dollar companies do not allow themselves to "go bust and burn."

Way too many powerful and wealthy people are interested and invested.