I don't have an opinion on the toughest flashlights. However, with a buttload of flashlight mavens from which to garner the very best info in the world today (CPF'RS); I am incredulous that manufacturers are not listening.
For example: If a manufacturer is touting a "tactical" flashlight; hell, the least they could do is PROVE its toughness, since the 'tactical' label should not be an arbitrary one, it should exude macho toughness. Therefore, a 'Glock'-type toughness video should be the norm. The Fenix TK40 torture test was VERY convincing and a definite sales catalyst.
Sometimes; seemingly small things, make a helluva difference between success and failure, especially if you're making a 'tank' series of lights.
The torture test is but one seemingly small thing; there are many others.
Happy Christmas and may you receive many tough lights to brighten your way!!!!
4Sevens have some very tough lights, but you wouldn't know it