I think the web is actually very weak on explaining how helmets are intended to work. I'll go search for the example I saw before...
OK, this is from the pro-helmet Transport Research Laboratory "PPR697" report used to save no children in Jersey by forcing them to wear helmets, which I don't trust on many things, but I hope it describes how helmets should work in the most optimistic/idealised manner. I quote from its section "Principles of cycle helmet design":
"In the process of absorbing a proportion of the energy of an impact, the structure of the helmet is usually damaged. This is an important characteristic of helmets: if the liner material was elastic the impact energy that was initially absorbed would be returned to the head later in the impact, thereby greatly reducing the effectiveness of the padding. Liner materials are therefore primarily plastic in their deformation characteristics."
I understand this to mean that it's not so important whether a helmet split up or not,
as long as it stayed together long enough to transmit the force - if it shattered on impact, then its capacity to spread the force from the point of impact will have been severely limited with most of the force going through the smaller impact fragment and, in short, the helmet didn't perform as it should.
What's important is whether the liner material deformed
and stayed deformed - if at the end of it all, there's no sign of liner deformation then the energy was probably returned to the skull in an elastic rebound of the liner material and, in short, the helmet didn't perform as it should.
Cunobelin's Google'd examples are the only ones I found searching this thread and it's not clear whether they're deformed or not, although they've definitely split. I'm surprised so few pictures of used helmets have been posted - is that itself suspicious?