I dont see how this works out for Iran.... The US has been transporting in hella amounts of air defense systems plus the strike group.... In theory the US and Israel could strike first and in doing so attempt to just wreck/collapse the tunnel/storage system that the Iranians boast about.

You dont have to actually get to it if you are able to bury it so bad that it wrecks their ability to access the munitions without setting off alarm bells.