Is the Descent Mk2 S really at level 3.3.0?

Sounds like you're using Eclipse, since I don't think VS Code works like this. I just tried it with minApiLevel = 3.3.0 and the Descent Mk 2 S device was available. As a sanity check, I changed the min level to 4.0.0 and confirmed that the device was greyed out.

Is it possible you don't have the latest device files?

Try opening the device's compiler.json file:

- For Windows, this is at:

%APPDATA%\Garmin\ConnectIQ\Devices\descentmk2s\compiler.json

- For macOS, this is at:

/Library/Application Support/Garmin/ConnectIQ/Devices/descentmk2s/compiler.json

The partNumbers and worldWidePartNumber properties should have the following contents:

{
    ...
    "partNumbers": [
        {
            "connectIQVersion": "3.3.1",
            "firmwareVersion": 1410,
            "languages": [
                {
                    "code": "ara",
                    "fontSet": "ww"
                },
                {
                    "code": "bul",
                    "fontSet": "ww"
                },
                ...
            ],
            "number": "006-B3542-00"
        },
        {
            "connectIQVersion": "3.2.0",
            "languages": [
                {
                    "code": "eng",
                    "fontSet": "ww"
                },
                {
                    "code": "ind",
                    "fontSet": "ww"
                },
 {
                    "code": "zsm",
                    "fontSet": "ww"
                },
                {
                    "code": "zhs",
                    "fontSet": "apac_chn"
                },
                {
                    "code": "zht",
                    "fontSet": "apac_twn"
                },
                {
                    "code": "jpn",
                    "fontSet": "apac_jpn"
                },
                {
                    "code": "kor",
                    "fontSet": "apac_kor"
                },
                {
                    "code": "tha",
                    "fontSet": "apac_tha"
                },
                {
                    "code": "vie",
                    "fontSet": "apac_vie"
                }
            ],
            "number": "006-B3930-00"
        }
    ],
    ...
    "worldWidePartNumber": "006-B3542-00"
}

If not, you must somehow have an outdated version of the device files. Open the SDK manager, delete the device if necessary, and redownload it. (If you don't have auto-updates enabled, I suggest turning them on.)

EDIT: You will note that the Asia-Pacific (APAC) model of the product is still at 3.2.0, which means that if you set the min API level to 3.3.0, users with an APAC model will be unable to download it. Other users will have the worldwide (WW) model, which is at 3.3.1 as per compiler.json. I did try editing the languages to see if choosing a language which is only available in the APAC device -- such as zhs (Chinese - Simplifed) -- would cause the device to become unavailable given the min API level of 3.3.0, but nothing like that happened (which is what I expected).