Those H.A.N.S devices are a good investment, along with the headrests they offer now. I too think that added more than the COT.

Considering Waltrip's car broke apart, dissipating energy in the process, I'd say Gordon's hit was harder...Probably not as hard as Jeff Fuller a couple of years ago at Kentucky, but still a harder hit than Waltrip.
EDIT: Going by the formula, Gordon's hit would be harder (ie. more force) just because he was going faster...

Mobil1fan your arguments are always reasoned and well thought out but i think you made my point that it was not the COT .

https://www.youtube.com/watch?v=k5sVheIcffM

don't know if anyone has seen the one of Andy Farr's ARCA crash at daytona in 1994
https://www.youtube.com/watch?v=<object width="425" height="355"><param name="movie" value=" http://www.youtube.com/v/fieOQU7f5E8&hl=en"></param><param name="wmode" value="transparent"></param><embed src="" http://www.youtube.com/v/fieOQU7f5E8&hl=en" ;" type="application/x-shockwave-flash" wmode="transparent" width="425" height="355"></embed></object>

From the commentary that I heard, the credit to the COT was not the chassis design but the larger greenhouse = more space around the drivers head. An important feature in violent spins & rollovers.

Bill i cant remember the last time there was any head injury from colapse or contact with the top of the greenhouse in NASCAR going back 30 years or so .

This was at lest as violent a flip
https://www.youtube.com/watch?v=UE1-C-QCnlg