1) I think most people would agree that long-established global banks like Deutsche Bank would fare much better as "secure" places to invest when compared to "The Brothers in Costa Rica."
2) True. Safe deposit boxes are not guaranteed. But many people put many valuable things in them. And I think the track records of an overwhelming number of banks would attest to them as being safe places to put things ... even currency. However, as the old saying goes, you should never "put all your eggs in one basket." It would be prudent, then, to "spread the wealth" between a number of bank safe deposit boxes.
3) I wouldn't counsel evading taxes either, as a rule. However, if I won a huge jackpot, I'd keep all my options on the table - especially if some President (or Congress) began seriously suggesting the imposition of a "wealth" tax. I'm not that much of a revolutionary anymore, either. But that's only because I'm not in a position to revolt. However, confronted with a reason to revolt (and the ability to revolt), I might be highly tempted to re-evaluate my position.
But, the IRS is not my sole reason for considering those options. Anybody can sue anybody for any reason. And we live in a litigious time likely to become more litigious - given the fact that there are more students in law school now then there are attorneys currently practicing law (true).
It's easy to freeze assets pending litigation ... but only if they're trackable assets. And it's hard to hire your own lawyer when access to your assets has been frozen. Also on that note, if someone wanted to sue you, the first thing their attorney would do is run a "check" on you to see if you're "worth" suing. But if they can't easily pin down trackable assets on a potential adversary, they'd be less likely to take the case on contingency.
Having a LOT of trackable assets nowadays is like painting a big red target on your shirt with the words, "Sue me, please!" underneath.
Regards - J. Alec West