The energy is still going to have to go somewhere.
Some of it will go into the crumple zones, the rest will go into burning rubber and throwing passengers against their restraints.
The question is whether a person is better able to withstand being pushed from the back with rapid acceleration, or absorbing the energy of a collision.
I do not have an answer, but I'm very interested where I could find one.
You mention whiplash in another comment. Wouldn't you avoid most whiplash with a properly configured headrest?