I think if you have 300k or more in ACC2, you probably don't need the 100k in ACC3. You either already did pretty good for yourself to have additional savings and liquidity somewhere else or are already close to retirement.
To me ACC3 is pretty much useless unless maybe a quick way to get funds lets say for a medical emergency. But we all know what people will spend ACC3 monies on.

People with 1m will still withdraw. Let's say if you have 1010k in EPF. You can only withdrawax 10k. Unless you want to buy house or other reasons, you can't touch your 303k in account 2.

Now with this account 3, I can withdraw 101k from my account 2 and put as down-payment to buy a BMW. I get to piap more girls, BMW salesmen happy, gomen happy.

33% to acc3
17% to acc1

I will withdraw 80k for my alphard downpayment