A transistor can be used as an ideal controlled switch when the book explicitly defers device curves and gain. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
The control voltage is checked against threshold
The control is 5 volts and the threshold is 3 volts, so the ideal switch is closed.
5V>3V
A closed path sets the load current
With a 12 volt source and a 4 ohm load, the checked current is 3 amperes. This is only an ideal switch model; transistor gain and bias are deferred.