Me?
Personally, I'd say just rigorous waterproof testing and lots of drop testing.  These are the primary real-world opponents lights will likely face and need to overcome. 
Beware, boiling or squishing lights with lithium batteries would be very dangerous!
-john
Check 
the second picture down of the Ra Twisty.  While it isn't obvious at first glance, this light actually has taken a lot of abuse.  And not just by happenstance, either.  Check out the 
diagram.  The battery compartment is designed to help shield the battery from shock, and the lens has a gasket in front, behind, and on the outside.  And the bezel is stainless instead of AL.
As an aside, I cracked the lens and bent the bezel on my Surefire L1 when dropping it from a ladder indoors (so, maybe 8-10ft) onto concrete.  It still worked, but note the Twisty drop height was 20ft.  The L1 is tough, but even a well built light starts to reach it's limit hitting the concrete.  Even if the light itself survives, the impact starts to smash the battery with its own weight.