What size torch do you want? By basic physics, smaller torches are inherently tougher than larger ones (a hamster can easily survive a fall from a 50 story building and you can't...), so I'd say the toughest torches are the better 1AAA ones (Fenix L0X, Arc AAA, et al) - probably beat anything except a keychain squeeze light in a drop test.
Next up, I'd bet on 1xAA and 1xCR123 lights. Twisty bodies LED lights which only have 2 sections and a good long threaded engagement to spread shock loads ought to be pretty tough. The old Arc LS was anecdotally dropped a lot and as I recall, it held up pretty well - the primary breakage mechanism was when the impact shock was enough to shear the LED die off its base, which is a pretty bad shock. BTW, the old Arc LS had a plastic window which would be tougher than a glass lens. Except for the glass lens thing, I'd expect comparable toughness out of the Civictor V1, the Fenix P1, and it's relatives. Good small clicky equivalents would probably also pretty tough.
I don't have experience dropping the larger lights. Incandescent light filaments would be a weakness and even the shock absorbed ones from Surefire would probably not match the toughness of a good LED, of which there are many, many as noted above.
I'm just guessing at a subtext to your question but: if you want to get a Surefire, you should just go ahead and get one. Head to head comparisons between Surefires and other makes is sometimes a contentious issue for which there is no objective resolution, just lots of viewpoints. Surefire trades on it's claim of toughness and it no doubt is tough in the sense of wall thickness and secure thread engagements (light engines are as noted and switches are another story you can look up). However, anecdotes are not a good indicator of objective toughness; and I don't think anyone has comprehensive statistical information about flashlight toughness the way Consumer Reports has statistical information about automobile repair records.
