Bracing for impact in a plane is putting your head between your knees and trying to protect your skull with your arms. If a plane crashes there is going to be luggage and whatever other loose things are around flying everywhere so if you somehow survive the impact you will not want to get hit in the head by all the junk.
In a car it is possible that stiffening up and jamming your hands out in front of you could cause more damage than someone who was unaware of an impending accident. A plane though, if it is something you can actually survive it probably will not matter if you “saw it coming” or not.
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