Based on my testing, the new legs (as of version 0.9.903) have a maximum impact tolerance of about 45 m/s before breaking; approximately a 650 meter drop on Brigo/Luna, where most new players will attempt to land first. This, in my opinion, is far too forgiving and kind of trivializes one of the most tense and exciting parts of a game like this, especially for a newcomer.
I think a value that would promote more skilled landings while not being too unforgiving would be somewhere around 20-25 m/s, approximately a 150-200 meter drop on Brigo or Luna. This, while still being unrealistic, would encourage more efficient landing burns to ensure you don't run out of fuel high above the ground, as well as generally just encouraging better piloting skills.
Too true although I belive like 30 would be good