Just wondering... how possible is to implement this? i find it odd that potions and some other glass based objects are resistant as Steel... and maybe Pot Jars, Woden Boxes and Barrels should so so too.

You can go with 2 different methods for doing this:

Destruction Data -> this is basically two different .nifs one is the complete object and the other is the broken one when you hit the object its mesh is replaced with the broken one and you should assign an appropriate particle system to hide the exchange.

Animated .Nifs -> this is considerably more time consuming and requires some knowledge of how to set up Activators with Animations -> the pay off here is it looks a thousand times better then using Destruction Data because there is no Mesh Swap and the pieces react with real world collisions and physicality -> the down side being it takes quite a bit more time to set this up properly.

Honestly I would go with Destruction Data simply because its faster to just set up and export the 2 different .nifs and the particle systems used can just be re-purposed Bethesda Particle Systems, quite a bit less work overall and for modding alone in a vacuum this is important.

How come no one has created a mod like this before? hmm...

Probably because people don't want to fight a Draugr Deathlord, only to have him Ro Dah! And destroy all the loot sitting on nearby tables...

Also if there are enough pots and whatnot that get broken, all the simulating pieces at once could cause performance issues. So this is a bit more complex then just making all the 'fragile' stuff breakable. There are many other consequences that you have to consider; whether or not you're okay with them is up to you.