My several toddler grandkids have been playing with iPads the past couple years. No damage... yet. But if I see one dropping one from a balcony then no treats for her! The highest I’ve dropped mine is five feet, no damage, but that’s the limit for me.
When I got my first iPad, my then 3-year old son dropped it about a foot onto concrete and shattered it. Fortunately I had the protection plan and Best Buy gave me a new one. I immediately purchased one of those $80 Defender cases.
Now I have two iPads, two cases and two sons, 5 and 3 y/o who play with them a lot. Those Defender cases have made them pretty much indestructible. I've seen them get thrown across the room like a frisbee and at worst, I've only had to do a hard re-boot (once).