I had a brand new Aimpoint T2 fail (the dot fell to the bottom of the tube and could not be adjusted) within the first 20 rounds of sighting in a new shotgun.  I had a T1 that began to flicker after a couple years.  Aimpoint fixed both quickly.

That said, I have used several other Aimpoints without issue.

FWIW, when I run into someone at a match where their optic has lost zero, it hasn't been due to drops but continuous usage.

So, I don't think drop tests really add much to the durability data set.

70's era Leupold in a scabbard on a horse that rolled down a hill maybe 30 feet.
Smashed the PBJs flat but still held zero.

Acog and Aimpoint t2 hands down.

ACOG TA31RCO
Aimpoint CompM2

They love abuse.
Love it.

Aimpoint Comp (M-68) was what I saw the most of in the Army.

Over the course of 6-8 years, I signed for and was responsible for about 300 of them. I saw 2 that we had to turn in to get repaired. One of those was for one that sat in the arms room with a leaky battery that ruined the battery compartment. I forget what the other issue was.

A failure rate of less than 1% during years of all weather training, deployments and all the abuse Soldiers could throw at them. In a training Company, it seems a new soldier drops an M-4 on the concrete about 50X a day or more. They were carried nearly all day every day. They shoot 1,000 or more live rounds a year, year after year.

I don't have a ton of time on military style optics, but in the late 80's, for about five years, I worked on a ranch in TX and carried my rifle daily. It got thrashed on a daily basis, went from 100's in the summers with massive humidity to freezing rain in the winter. Through it all, my old Leupold 2x7 never failed me. It was definitely more of a set it and forget it era, where I sighted my rifle in for the most accurate load and then learned to shoot the duplex with a 200 yard zero. The Rifle was a Remington 700 in 6mm Remington that I bought used from a guy who used it on a ranch in New Mexico for many years prior. I still have the rifle and the scope and they both are still functional. The rifle needs a new barrel, and the scope is on one of my plinker .22's.

Various ACOGs
Aimpoint M68’s
Steiner Military LPVOs
Kahles K16i

The only scopes I've ever had problems with are ACOGs and a compm4, which is totally counter to the official consensus
Multiple ACOGs wouldn't track or hold zero or had stuck prisms, and my compm4 suddenly started zapping fresh batteries that would only last a week or so. Something internal with the contacts failed.  
Everything breaks.

I’ve seen several k16i fail. Reticle shift, among other issues. One of them was on a fullauto 23E clone, which is really hard on optics.

I still have one and like it a lot. But it’s been moved to backup status behind ATACR and nx8 1-8 equipped rifles.

I know I'm going to sound like a poor, but I've used a Trijicon Credo 1-6 HX since release with the BDC hunter green reticle, and I've dropped it from the bear stand once, fell from the rack on the UTV onto concrete, and has gone for countless spills at night coyote hunting. Byproduct of walking in the dark all the time...

Thing in an ADM Mount has held zero perfectly.

Dials true too, and comes with 1/4 moa adjustment instead of the razors 1/2moa.

One of my rifles with a CompM5 in a Scalarworks mount once when flying out of a Polaris Ranger going full speed on a dirt road. Gun cartwheeled a few times

Zero was maintained.

Every time I went to buy a Kahles I would read things or hear things like this. Especially with the reticle shift. I wish there was a rich youtuber who would dissect the different brands to compare the internal components and construction.