"Speaking of accidents, that’s the last rung on Turn 10’s ladder of improvement. In another poorly disguised two fingers up to its competition, vehicles can now fly completely off the handle into barrel rolls should momentum prove sufficient, with bodywork of various practically random shapes and sizes flying into the undergrowth as this takes place. Rather than numerous yet prescribed levels of destruction, we might finally be approaching the moment that vehicles come out of crashes looking like a screwed-up piece of paper. The only way accidents could prove more realistic is if your driver could actually die having suffered one, the game refusing to load thereafter.
All in all, then, it’s improvement and polish on a massively technical level from Turn 10, only on a scale unseen in the driving genre. A progression structure that’s more flying sparks than nuts and bolts is the only crucial ingredient to ensure that Forza 3 steals the racing crown from… well, Forza 2. With a little pinch of Gotham style thrown in, this should prove the envy of blue shell fans and millimetre measurers alike, and a genuine challenge for that coveted ‘greatest driving game of all time’ spot."
http://www.nowgamer.com/features/350/forza-3-start-your-engines?o=3#listing