The hardened toes vrs. the steel toes debate!
Oddly enough, the hardened toes have the same safety rating as the steel ones. Except that the hardened toes do not collapse and hold your toes pinched so the hospital has to just go ahead and cut everything off.
And like Darin said, they transfer heat and cold. They add weight, they can cut into the top of your foot doing side hill/ steep work, and cause premature wearing on the tops of your boots.
A lot of 'specs.' dictate steel toes for employees, so employees have no choice in the matter.
Thank goodness I am self employed and don't have to put up with that nonsense.