It doesn't matter that much whether it does or not. Modern data storage is so cheap that we could stick in 8 of them in addition to the super-touch CVR at very little extra cost, and odds are that one of the cheapie units would survive. The hardened CVR system is great, but it should be a last resort sort of thing. We can have cheap, redundant, and high-capacity systems in addition to the CVR for peanuts, so why don't we?
Actually a small device with no internal moving parts will take 50Gs no problem, 1000s of Gs if you have some decent potting. It's keeping some sort of power source active through a high G crash that's the challenge.
SwissAir 111 impacted at an estimated 350g.
The sudden stop at the end of a fall is routinely that high. If you look at warranties for spinning disc hard drives, they'll be rated for several hundred G during transit. Sounds silly, but it's the difference between landing on a surface with give, like carpet, or landing on an unforgiving surface like concrete.