Balancing High Size Modifier

[Anthony]

Originally Posted by Ulzgoroth

We have no established method by which to make that conversion, and indeed frequently treat HP as deriving directly from mass.

GURPS is pretty vague on what HP are, but the key feature of DR vs HP is that the DR doesn't (normally) ablate, while HP loss represents lasting damage, and, well, for a homogenous object that's basically the distinction between elastic and inelastic deformation.