Here's one of the first things I bought at Macworld (pre-ordered in fact). The Impact Sleeve from FastMac combines ballistic gel and a traditional laptop sleeve. I saw the guy working the booth literally smash his iPhone with a hammer. Yup... no breakage.
Sorry for the low quality pictures... but they're real.
Here's video from another blogger showing the M&M Test
The sleeves aren't shipping yet, and don't even show up on the site... but mine is pre-ordered. Keep an eye out at FastMac.com.