Multiple-choice reasoning benchmarks face dual challenges: rapid saturation from advancing models and data contamination that undermines static evaluations. Ad-hoc hardening methods (paraphrasing, perturbation) attempt to increase difficulty but sacrifice logical validity for surface complexity, falling short to challenge advanced reasoning models. We present LogiHard, a formal framework that deterministically transforms 0-order selection into 2-order logical judgment, which significantly increases the thinking overhead and reasoning steps. The framework integrates Item Response Theory (IRT) for computerized adaptive testing (CAT), enabling precise difficulty control with fewer questions than static benchmarks. We instantiate LogiHard-2k, a logical reasoning dataset constructed by cognitively ranking high-stakes examination questions via 9-dimensional analysis of model thinking traces, followed by combinatorial transformation of high-difficulty items. Evaluation across twelve state-of-the-art models reveals an accuracy degradation ranging from 31% to 56% on combinatorially hardened questions. LLMs suffer from the multi-select failure and early exit bias, which are not shared by human testees. Zero-shot transfer to MMLU demonstrates 47% accuracy degradation (89.84% to 42.86%), confirming applicability across domains with provable validity preservation. The consistent aggregate degeneration is domain-agnostic and stems not from knowledge deficits but from a combinatorial reasoning gap, reflecting a training-induced completeness-verification deficit.