I just performed a test with 250 seeds dropped onto a new recruit:
Ral Avalgeshud, Dropping 250 seeds.
Prior After Boost
Speardwarf 0 0 0
Biter 0 0 0
Dodger 500 500 0
Fighter 0 0 0
Kicker 33 33 0
Striker 33 33 0
Wrestler 33 33 0
Armor 500 2744 2244
Shield 500 500 0
Strength 1186 1231 45
Agility 1149 1194 45
Toughness 1447 1517 70
Endurance 1177 1227 50
Recupr 1896 1896 0
Disease 1013 1013 0
Analytic 586 586 0
Creativity 1639 1639 0
Empaty 991 991 0
Focus 2023 2028 5
Intuition 842 847 5
Kinesthet 825 895 70
Linguistc 1323 1323 0
Memory 1436 1436 0
Musicality 873 873 0
Patience 812 812 0
Social Awr 973 973 0
Spatial 1498 1548 50
Willpower 816 886 70
Conclusions: Dropped items seem to always hit the armor, although this may be reflective of the dwarf's poor blocking/dodging abilities.
Confirming Urist DaVinci's results, Dropped items seem to yield 9XP per deflection against armor (although 9x250=2250, and so the 2244 bonus seems to be mysteriously short 6XP. Perhaps some impacts or deflections were different?.
Physical Attributes boosted by Strikes against armor:
+45 Strength
+45 Agility
+70 Toughness
+50 Endurance
All good things you want in a soldier! The Toughness and Agility Boost was great enough to knock my Dwarf into bonus territory for being both "Agile" and "Tough", bonuses he did not have previously.
Soul Attributes boosted by Strikes against armor:
+5 Focus
+5 Intuition
+70 Kinesthetic sense
+50 Spatial Sense
+70 Willpower
I was surprised by the boost to both Focus and Intuition, but they are an order of magnitude too small to be of importance. The boost to Kinesthetic Sense is quite welcome, since this helps, well, everything involving movement. Not sure how spatial sense will play out, but it's a non-trivial boost. The high willpower bonus will be very nice, since this will improve their resistance to pain.
It's interesting to note that the numbers 70, 50, 45 and 5 showed up consistently. Given that this was from 250 impacts, the +50 and +45 bonuses are clearly working off of different coefficients.
All of the majorly boosted attributes are noted in the wiki's 'Attributes' page as being boosted by "general combat" (well except for endurance, which is likely an oversight).
Item-Drop Training at it's core seems to just be a way of triggering numerous small combats, and so delivers a boost to all attributes that are boosted by combat of any kind.
It's interesting to note that all of the items hit the dwarf and had to be deflected by armor. There was no dodging, no parrying with the weapon, and no shield-blocking to speak of.