well since i don't plan on plowing over any concrete walls with my jeep im sure you will win.
but is that really the purpose of a front bumper.....i'll answer that for you and say no.
strength is a factor, but winch location, approach angle, and the way the bumper meets the body lines are much bigger factors.
now with that said.....lets go wheeling, come up to an obstacle such as a rock garden, and see who's tires don't get eaten up by the front bumper, and who's bumper doesn't act like a rock magnet.
like i said.....melt it.