It's basically irrelevant in pedestrian collisions because the pedestrian is already taking ~95% of the impact even from a lighter car and the <5% difference between that and an arbitrarily heavier vehicle is completely dwarfed by any of the other variables like the speed of the collision. For a pedestrian it's better to get hit by a freight train at 35 MPH than a 3000 pound vehicle at 39 MPH.
If they have the same mass then they each take half. If one of them is 19 times heavier then the other one takes 95% of the acceleration. If one of them is six hundred trillion times heavier then the other one takes ~100% of the acceleration, but this is still only <5% more than taking 95%.
This is the silliest argument against the Cybertruck, IMO. Its forward visibility is significantly better than other full-sized trucks, yet people continue to bring up pedestrian safety every time the Cybertruck is mentioned.