I would think that a reinforced concrete vault would be more difficult to break into than a steel one.
I was looking into concrete when I built my safe, but I ended up making the exterior out of steel. It’s still a work in progress. The door weighs 1200 lbs. I still bolted it to the slab.
I was thinking about this brand which was mentioned on a previous thread about safes.
http://www.graffundersafes.com/index.html