Holy smokes 21 pages of strong opinions..
I think there's certainly some limited validity to impact testing, but there are also variables that can not be totally isolated in making a truly definitive scientific statement that a scope is good to go or not.
@JohnJohnson made a great point about how and what is used to mount the optic.
I'll add to that and say angle or point of impact is just as important.
Here's my recent experience not based on someone else's test or theory:
I was messing with a bipod on my rifle recently and accidentally knocked it off my work table and the scope (a March fx 4.5-28) impacted the concrete floor on the rear objective and made a mark in the lens cap.
It dropped approx 20-24" and after looking everything over I determined the scope and mounts were totally fine.
So I go out a few days later and wouldn't you know it my poi was off about 6" at 200 yards.
At this point I looked things over more carefully and realized the impact shifted the scope forward and out of level slightly. It was so minor I'd missed it but you could clearly see the mark where the rings moved on the scope tube.
Point being it's lazy and bad practice to put totall faith that an optic is good to go after a drop based on one test.
There are too many variables and the only way to verify zero is to check it!
This is the mark that the drop made in the eye piece to show how it impacted.
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