I agree and disagree. It
is the quantity that matters, but with different delivery routes (direct/ reflected/ diffuse) different quantities of laser light enter the eye.
From simple calculations and observation, I can clearly see that the density of a laser beam is
reduced farther from the laser aperture.
Lets say at the
focal point you have 100mW of 532nm light concentrated to a point that is 532nm (2.09 x 10^-5 inches) in diameter. This calculates to 4,784,688mW per inch [concentration]. Now, a laser that is reflected off a mirror at a distance from the aperture will have a less-concentrated dot (lets say: an inch in diameter) with the same amount of power (100mW). This calculates out to 100mW per inch [concentration]. The focused laser will do a great deal more damage to an eye than a laser that has been reflected off a mirror and has a sort of "diluted" concentration of photons. Finally, a laser-dot on a wall will do quite a bit less damage because the light entering your eye is extremely diffuse. But, even looking at a dot on a wall from a 100mW 532nm laser can do damage (whether you believe it or not).
Now, please don't get me wrong. I wholeheartedly endorse the use of safety goggles for anyone using a laser >10mW. But, IMO, if conditions are right, and all possible variables are accounted for, using a high-powered laser in
some situations without safety goggles is (IMO) alright (albeit unwise).