The folks at SquareTrade have tested the iPhone 5 against the Galaxy S III. First, is a drop test from about four feet. Then a few other tests, such as water resistance.
The iPhone 5 has a tougher screen that we would have thought. It holds up amazingly under water. Take a look. It’s pretty amazing.
As the LA Times puts it, there are not definitive tests. You can’t emulate the exact same fall each time (ever notice how your iPhone happens to fall with the brunt of the impact on on portion of the screen, regardless of whether or not you have a case?)
It’s still interesting to watch.