Panasonic has released two new Toughbook-branded rugged handhelds. On paper, the 5-inch phone and 7-inch tablet look underpowered. However, both devices are running Android 8.1, bear some high-rated durability certifications, and can swap batteries without turning off.
https://www.notebookcheck.net/Panasonic-launches-new-Toughbooks-Android-tablets-with-warm-swappable-batteries.318526.0.html
This price is unbelievable, at 7 inch I believe some generic tablets will survive falls with suitable cases.