[jonsen]

If rear-ended with your brakes engaged more of the impact energy will go into crumbling your car than if it's allowed to transfer into forward speed. If you see it coming, let go of the brake, and then step on it after impact. That's the advise I got.

[swimfar]

It depends on if you're trying to minimize damage to your car, or the passengers. For a light impact where you aren't going to sustain any injuries it might be optimal to let off the brake. But if the accelerations are going to cause injury, then you would want to apply the brakes to minimize the acceleration of the car.

[checker]

Strategy sounds legit but my concern would be that the (previously distracted) incoming driver attempts to dodge at the last second. Their car will hit your car with torque that could send it into oncoming traffic. But that angled impact also means less push in your car's forward direction, so maybe this concern is overblown.