I’m sure it’s better than many other helmets out there. Some brands did a thing out of this test to boost their models which received favorable ratings. From what I’ve heard POC will phase out SPIN and go toward MIPS. Don’t know if it’s due to legal or quality considerations.
Here’s the test, performed by a Swedish insurance company and a testing lab. The video breaks down visually how the drop tests simulate brain damage and concussions, and the text might be readable through google translate.
The helmet I’m using is part of the test and was rated 3/5. Whenever it’s time to change I’ll probably look to get one of the 5/5 models.