 Solution

For $k_{\mathrm{B}}T\gg \delta$, the Boltzmann factors of the orientations become almost equal, giving $3^N$ nearly equiprobable microstates. The Boltzmann entropy of that distribution approachesThe exact limiting value is reached only as $T\to \infty$ for a nonzero splitting. The useful crossover scale is $T\sim \delta /k_{\mathrm{B}}$; one needs $T\gg \delta /k_{\mathrm{B}}$ for a good saturation approximation. The binding offset $\epsilon$ is not an additional population scale here because all sites remain occupied and it shifts every orientation equally.