Someone somewhere told me or I read that if your safe provides fire resiatance that there could be a pretty good tax deduction on such a purchase.
This is true if you use a fire rated document safe or filing cabinet. You may be able to cheat and claim your gun safe is a fire rated safe, but in truth, it's a gun safe, and not suitable for the deduction.
Consider an installation of fire detector very close to your safe, so if one guy use a torch cutting (I read most of the safe will not resist) your fire alarm will go off
I can almost guarantee you that anybody bringing a torch to attack a safe has already bypassed your alarm system. Cutting torches seem to be a tool used by professionals more so than your average burglar.
Gun safes are much more likely to be attacked by common hand and power tools, and many will be easily defeated. Crowbars, saws with steel blades, and hammers are your biggest threats against a gun safe.
Most residential burglars aren't carrying 4' pry bars with them, so make sure you don't leave yours sitting next to the gun safe. A criminal is more likely to use tools found at your house then he is to bring his own.
I don't think whatever safe (small or high grade) you've got will stop a motived thief, it is just a matter of time. More time you give, more chance a thief can steal your safe contents.
That's true to an extent. Safes buy time against threat. The better the safe, the more time you buy. You can't use the argument that "eventually they'll get into it" because there's a big difference between 5 minutes and 5 hours.
The first step anyone should take when safe shopping is to determine the threat level they face along with the value of the contents. You then buy a safe that offers you that protection. Price, paint, warranties, and other factors should only play a minor role in that decision.