The most important part is the *relative* velocity of the car. If you slam the 40mph car into a stationary wall, the relative velocity is 40mph. If that 40mph car hits a car traveling towards it, even if it’s only at 10mph, the relative velocity becomes 50mph (40+10). If the “target” wall is going the same speed as the “target” car, the damage to the hitting car will depend on the elasticity and durability of the wall and how much it collapses compared to the car.
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