We used to believe that the ToughBooks were the end all be all of ruggedized computers; that is until the day someone actually managed to break one!
If you read the warranty statement from Panasonic you will see the following under Section 3 - Limited Warranty Exclusions
"Failures which result from alteration, accident, misuse, introduction of liquid or other foreign matter into the unit, abuse, neglect, installation, maladjustment of consumer controls, improper maintenance or modification, use not in accordance with product use instructions"
That means that if your coffee somehow spills on the laptop and fries the motherboard Panasonic will not repair it under warranty!
On the other hand if you purchase a Dell or an HP ruggedized notebook with the accidental damage protection the notebook will be repaired with no questions asked.
Considering the cost of the Panasonic ToughBooks, I would take a Dell XFR + CompleteCare any day!
Besides, regardless of what notebook you own, if you roll over it with your vehicle (by accident) and it happens to break, would you not rather be covered?