The other day I tossed out my old Shoei witch took a beating in a bin. We tried smashing it first against a concrete column a couple of times by hand, that didn't work. My son grabbed a long handle axe and beat the hell out of it with the back of the axe. It took at least 8 blows for it to penetrate the shell. We then turned it on it's side and tried to crush it the other way, even with the top stoved in it took a bloody lot of work to break it.
Point is, I think you would be surprised at the punishment most helmets would take.
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