I know I said I wouldn't continue as I would get into an endless loop although it is only human to debate a point.
This is correct, and the styrofoam is designed to compress as I stated originally and as I am stating again.
Although what you are failing to understand is that when the helmet cracks it means that it sustained enough force to fracture. If the helmet had not fractured then it would indicate that the force applied to the helmet was not enough to exceed it's rating and doesn't suggest that it did or didn't work.
When the helmet fractured it doesn't mean it didn't do it's job and it doesn't mean it was worthless, all it means is that the helmet hit the ground with more force then it could cope with from a structural point of view. Using an old helmet would of potentially meant it had a weakened structure and so didn't protect to as higher standard as it could but the point that it cracked means that it did reduce some of the force.
As I said earlier on, regardless of whether it reduced the force by 25 Newtons or 100 Newtons... it still reduced the force and so reduced the impact force to one that didn't cause serious injury. Without it, he would of received the full amount which could of resulted in a more serious injury.