There is another aspect of this which hasn't really been touched on yet.
I think it is already clear that you have to create a controlled deceleration at a rate that the human body can survive. In modern cars, this is done by engineering deformation into certain parts of the bodyshell. Those parts are designed to collapse and absorb energy in the process. The amount of force that it takes to deform those elements is pretty much defined by the yield stresses of the various materials involved - so it is more or less "fixed".
Now, let's say that you have 2 feet of available crushing space in the bodyshell and another 1 foot for the seat belts and air bags to allow the person's body to move inside the vehicle before they start striking undesirable things like the steering column, etc.
If you crash it at 30 mph into a solid obstacle, and you perfectly select the various deformations so that you get uniform deceleration (which is nigh-on impossible in the real world, but "suppose we could"), the deceleration will be about 10 g's. Almost all people survive.
If you crash it at 60 mph into a solid obstacle, and you perfectly select the various deformations so that you get uniform deceleration, the deceleration will be about 40 g's. It is potentially survivable but not everyone will.
If you crash it at 90 mph into a solid obstacle, and you perfectly select the various deformations so that you get uniform deceleration, the deceleration will be about 90 g's. Almost no-one survives.
But ... you are not able to know in advance which of the above collision scenarios will occur. If you design the vehicle with very strong crush zones and seat belt restraints for the 90 mph collision then the same forces will be applied at 60 mph (it will simply deflect less). But now, with this design change, no-one survives the 60 mph collision because the forces are too high, and there are more casualties in even the 30 mph scenario because the forces are too high. How many real world 30 mph impacts are there compared to 60? Compared to 90? Do we want to sacrifice a rather large number of victims of 30 - 60 mph victims in order to maybe, possibly, theoretically protect a scarce number of 90 mph victims? It's not worth it. It's a better statistical scenario to protect the large number of people in the lower-speed impacts and let those in truly high-speed impacts be pretty much on their own ...
So the result is that you design for a lower impact speed (in reality it is in the 50 - 60 km/h or 30 - 35 mph range) because impacts of this magnitude are far more common in the real world. The person who has an impact at 90 mph will blow through all of the crash structures and doesn't survive ... but it wouldn't have been practical to design something survivable at that speed anyhow.
The other thing is that this assumes a full frontal impact. Now take the same vehicle and offset the impact so that it only happens over half of the width (an "offset" impact). Now all the crash structures that you designed for the 60 mph impact are only deformed on one side of the car. What happens now? (The real world is that there are few truly square-on frontal impacts - most of them are offset)
This video illustrates how impractical it is to protect vehicles at the top speeds that they are capable of ...