I have been corrected by a Kyokushin guy regarding the instep to the skull. He explains that the force dissipates, unlike when you hit bone on bone to an elbow. So the foot usually doesn't break. Instep to the skull is perfectly fine in his words..
Having established that, is the reason you don't do instep breaking on wood that the force doesn't dissipate?
Also, how common is it for people to break their toes when failling their ball of their foot roundhouse?
I'm totally lost with this type of question. To me it sounds like a bunch of false choices. It's like asking me to argue which is better to crack my skull, a wooden bat or a metal bat? I don't think my skull will know the difference, my ears may know the difference, but beyond that, my skull isn't going debate with my mind on how one bat was weaker than the other.
There seems to be an assumption here about the instep of the foot. I was going to go into a bunch of details but I don't have the energy anymore.
Kicks done with the instep
These are kick done with the ball of the foot.
Now that I've shown this, what are you questions?
Force dissipating isn't a bad thing. It may just means that something can be thrown harder over a larger service. Dissipating force doesn't mean the strike will be weaker. What it does mean is that you don't risk the damage of trying to support the force of a strike on a singular smaller structure of your body. Like punching a with a fist vs That same energy put into a finger strike.
Breaking toes when striking with the ball of the foot just means you probably didn't pull back the toes, or pulling the foot back, or the delivery of your kick and or kicking mechanics are off. Easy test. Kick various objects like soccer ball , basket ball, bowling ball, with your toe and then kick it with the ball of your foot. The one that is the most painful, then don't kick that way.
I can kick a wooden door in with the ball of my foot or the heel of my foot. I cannot do it by kicking with my toes.
I hope this clears things up for you. I'm not sure what mission you are on, but I think you'll get more enjoyment out of saying what you believe vs asking question to try to shape the answers to your way of thinking. One thing about martial arts. The more honest about yourself and what you think, the more you'll learn.