The discussion centers on comparing the impact toughness of Glass Fiber Reinforced Polymer (GFRP) and steel. It highlights that the type of steel significantly influences its toughness, with variations such as carbon steel and alloy steel, as well as different microstructures resulting from various cooling processes. There is an acknowledgment of limited familiarity with GFRP, indicating a need for more information on its properties to make a direct comparison. Overall, the conversation emphasizes the complexity of comparing materials without specific details on the types of steel and GFRP being considered.