Write a function to return the top 3 words from a list starting with a specific letter.
Implement def top_three_words(words, letter):. Match words case-insensitively, count each matching word, and return up to three unique words in descending frequency order. Break ties alphabetically. Return words in lowercase. If no words match, return an empty list.
Example: words = ["Apple", "apricot", "apple", "avocado"], letter = "a" returns ["apple", "apricot", "avocado"].
Constraints: 1 <= len(words) <= 10^4; each word contains alphabetic characters; letter is one alphabetic character.
def top_three_words(words, letter):