Scenario A: Two cars each traveling 60 mph hit head on
Scenario 2: One car traveling 60 mph hits an immovable wall.
Two cars have twice the kinetic energy of a single car so there will be twice as much damage in scenario A. The good news is that the damage is divided equally between the two cars. This seems obvious from the symmetry of it. In the first scenario, the cars stop at the point the bumpers meet and in the second the single car stops where the bumper meets the immovable wall. Same distance to stop, same speed, same deceleration, same injuries. Forget about the dead simple Newtonian physics involved.
No two cars with drivers are identical and no crash is not going to be exactly head on, so one car may do better than the other and some energy will be dissipated if the cars bypass one another in an offset collision and this might lessen the damage to either car in the first scenario. No wall is immovable. The wall is going to give a bit and reduce the damage to the single car in the second scenario. In theory, there is not much difference between theory and practice. In practice there’s plenty.