I see conflicting information on this.
That’s basically the bottom of a locked filing cabinet. Just needs the doormat to say “beware of the leopard”
The rear door release is not meant to be used in an emergency, it would be impossible to child lock the door. The front doors have very prominent handles and the rear passengers can climb over.
That looks to be the rear doors. The same doors that often have child safety locks and having easily accessible overrides would defeat the purpose of that as well.
On the front doors it’s in the one spot you’d imagine it would be, the opening in the door handle/armrest. It’s so obvious almost every new rider in my Model 3 tries to use that instead of the door open button, even with a custom vinyl that shows the car with an open door.