Well duh, you can wrap anything in 2" of plastic/rubber and toss it 2 stories on concrete and it will survive.
I'll provide the plastic and rubber, as well as the second story and concrete, you provide your body and lets test this!
I will note that nothing is perfect. Just because it says it will protect it doesn't mean it necessarily will, iPads (and iPhones) generally break no matter what when enough force hits their edges. Dropping it on the front or back is fine, the force is spread evenly across, but enough force on the sides and it cracks the glass.
Just play it safe

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