[Well we agree on that! But the point of spreading the impact load over a larger area to reduce chance of impact injury is still valid and so is reduced energy into the brain . Out of curiosity, do you accept that motorcycle helmets are worthwhile???]
Okay I understand now that you were replying to someone else over area versus radius. Yes, you're quite right that it is the radius that's important to consider applied torque.
To an extent, a helmet does function by spreading the impact load onto a greater area. This is why the polycarbonate shell is so important - it has to maintain integrity in order for any load spreading to take place. The problem is, polycarboante is a very poor choice for that job: it is far too brittle and lacks sufficient stiffness. Metal would perform far better - but presumably isn't used due to weight (and not to mention injection moulded plastic shells are far
far cheaper to manufacture. Of course, helmets are marketed on lightness, not impact protection...)
The Wayne State Tolerance Curve was developed as a result of a large number of cadaver and animal experiments. It includes many (but not all) injury mechanisms, though not rotational forces. It is the basis for evaluating survivability in crash tests - those ones you see on the telly with the crash test dummies flying about in slow motion! It can be considered to be reasonable proxy.
Until I saw your figures, I must confess that I hadn't actually compared in any detail at the actual expected impact accelerations with published injury curves: a more considered examination surprised me in that a helmet really offers no meaningful protection whatsoever. The key thing is acceleration not energy - because the applied forces (more accurately, pressure) have to exceed a certain threshold before damage will occur. In your 100g example, helmet thickness would have to be about 30 mm in order to confer adequate protection against life threatening injury. Polystryene has a density of 1.05 g/cc. Polystryene foam will clearly have a lower density than this, so it is able to compress - but it can't compress to more than 1.05 g/cc. While motorbike helmets I believe are thicker than bike helmets (and have thicker polycarbonate shells, and aren't weakened by ventilation holes), the physics very strongly implies that they are of little ot no use at even low speeds, just like bike helmets.