Some might not survive a 2' drop if its the lens straight down onto the point of a nail, etc....but some might, and, some seem all but indestructible in practice.
Generally, the ones with well potted electronics, gaskets and springs that absorb the impacts, a lot of thread overlap at connections, and other tougher features that allow the fall to not crush your cells or deform something functional...are the ones I try to use.
A dent or scratch is another story.
The main thing I see, if there's general pattern, is that if all else is equal, its a LOT harder for a larger heavier light to survive the same drop as a smaller lighter light.
A 1" diameter aluminum tube the same wall thickness as a 3" aluminum tube, will be harder to break or structurally damage...and the heavier one will simply hit with more force when it does land.
The 'Ol force = mass times acceleration thing can be brutal, and they fall at the same speed....so, the mass is the killer on the larger lights.
The drop ratings so far that I've seen are realistic for practical purposes, and, can actually be very conservative to avoid instilling "A false sense of security" to the potential droppers.