Both borosilicate glass and tempered glass are much more resistant to shocks like dropping on a floor than traditional glass.
The chances of being not damaged by a shock depend both on the material and on the wall thickness.
Because they are intrinsically less resistant, the tempered glass objects are typically made with thicker walls.
The end result is that the borosilicate glass objects with thin walls have about the same mechanical shock resistance like the tempered glass objects with thick walls.
Nevertheless, because the soda-lime glass has greater density than borosilicate glass, combined with the fact that the tempered glass objects have thicker walls, makes the tempered glass objects much heavier.
Their great weight makes the tempered glass objects more prone to being dropped during handling.
The borosilicate glassware is more expensive, but the difference is not significant, especially for objects that may remain usable for an entire human lifetime, if used carefully. I have never hesitated to buy some borosilicate glassware because it was too expensive. The main problem has always been that there are few suppliers so it may be difficult to find the exact size and shape that you search.