I would have to say the toughest race is definitely the Japanese, with Scotsmen following close behind.
The Japanese aren't the best equipped for a one-on-one fight due to their size;
however, when there are equalisers at hand in the form of weapons, they absolutely WILL NOT surrender.
My father was a marine, and he said they were shown tapes of a Japanese soldier taking shots from a machine gun,
and still managing to chop the gunners head off with a sword, before finally succumbing to the gunshot wounds.
Can you imagine the sort of determination that takes?
The Japanese were prepared to fight down to every last man in WWII. When most of their able bodied men were killed,
they were arming women and children with swords and pikes; shit, some still wanted to continue the war after the atomic bombs.
This fanatical tradition goes way back; there are stories of samurai ripping out their own guts and throwing them at their enemies before dying.
I think it's possible that, like the Germans, much of the warrior element in them was purged when so many soldiers died in the war;
but in any case, WWII era Japanese take this title through sheer willpower and ferocity.
The Scots are also extremely tough people.
Consider that, the Romans, fought the best professional armies in the known world, and secured most of Britannia;
yet they had to build a wall outside of tiny Alba, to keep out the primitive ancestors of the Scots, with their naked, spear-based infantry.
The Romans defeated Attila of the Huns; Vercingetorix of the Celts; Arminius of the Teutones; Hannibal of Carthage; the Spartans; and mighty Macedonia;
but couldn't beat the ancestors of modern Scotsmen.
The Scots established a fierce reputation long before William Wallace was hanged, drawn, and quartered by Edward "Longshanks".
The whole reason the Anglo-Saxons were invited to Brittania by native Brythons, is because they couldn't handle the constant raids from Alba.
The ancestors of the Scots were primarily three different warlike people: the Caledonians (whom later came to be known as Picts); the Scotti(a piratical tribe from Ireland); and the remnants of Norse Viking settlements. In the early modern period (16th cent. on), descendants of Norse-Scottish clans, formed a special class of mercenaries known as the Galloglaich. These warriors weilded giant Sparth-Axes to great effect, serving all over Europe throughout the period. Around the same time, Scottish highlanders were continuing the tradition of their Pictish ancestors, and STILL charging into battle completely nude against fucking CANNONFIRE! All they were armed with was a claymore or primitive caliver firearms. The tradition of Scotsmen as mercenaries continued; the English considered them a "marshall race", meaning they were natural warriors, and employed them to great effect throughout the British empire. Beyond Britain, Scots in the new world earned a reputation as Indian fighters, pioneers, and mountain men.
Honourable mention to:
-Germans
-Arabs
-Afghanis
-Basque
-American Indians
-Slavs
-Spaniards
-English
-Turks
-Irish