Also the muscles / fascia in their expanded rubbery state act as good protection for the internal organs, like in iron shirt qigong. It is like wearing a a rubber suit and some of the impact is asorbed or bounces off.
Maybe another mental picture is that of force not so much being absorbed at that "point of impact," but rather being spread out and absorbed over and particially through a trained surface. I think most people think it is being absorbed deep inside when that is not the case. It's good to have people beat the hell out of a trained stomach, feel it expand-sometimes with a sudden shock- and also grab it and feel it being moved independantly then what it can do "attached" to the extremeties.