There's no use in taking an image of the SSD and restoring it after a wipe. Data needed to derive the key encryption keys was wiped from the secure element. Separately from that, there's also additional data on the SSD needed to derive the key encryption keys which the TEE hardware will no longer consider valid.
Entering the duress PIN/password does the following:
* wipes TEE hardware keystore * wipes secure element hardware keystore * wipes the secure element other than Factory Reset Protection data which isn't used by GrapheneOS at this time * wipes the encryption metadata on the SSD with special wiping commands
The secure element data is inside the secure element's internal storage. TEE keystore keys are normally stored encrypted on the SSD with a hardware-based anti-rollback storage system to prevent reusing deleted keys. The secure element keystore is a lot more secure.
The most important data that's wiped is the Weaver table on the secure element. Weaver is the secure element rate limiting feature we describe in our post. It's implemented by the OS passing a dedicated hash of the initial key derived from the user's PIN/password. If it's the valid hash, the secure element provides a token needed alongside the initial derived key for the final key derivation. If it's not valid, it's a failed attempt wasting one of 20 attempts and triggering a hardware enforced delay.
It also isn't possible to simply image the SSD and then try to brute force the PIN/password due to the secure element rate limiting and the final key derivation done in the TEE.
It isn't the same as a typical disk encryption approach on a desktop, although GrapheneOS supports using a strong passphrase to avoid depending on the secure element rate limiting. GrapheneOS makes it convenient to use one via 2-factor fingerprint+PIN secondary unlock in After First Unlock state. It's the same as regular fingerprint unlock but with a PIN needed to complete it where incorrect ones count towards the limit of 5 attempts (reduced from 20 by GrapheneOS).