I agree with lthenderson. Unless you have some atypical case (such as your garage is really your living room and instead of art you have a singer rebuilt classic 911 in the middle of the room) to me garage floor coatings are a waste of time. Honestly, I see a rust mark from the plow here, and an oil spot there, a stain from god knows what was sitting there all signs of used garage.
To answer your question, from the folks I have know with garage floor finishes only the good epoxies have really held up. But they are not invincible; the tires will still leave marks, that shovel you dropped might nick the epoxy, that road grit the tires bring in and the occasional rock in the treads will eventually leave superficial scratches.
If it were me, I would simply get the garage floor with a smooth finish and clean up any oil and gas spills as they happen (you'll be doing that with epoxy anyways).
A quick note from a buyer's prospective. I've seen too many epoxy garage floor used in an attempt to cover up a problem or "embarrassing" staining and a few failures due to improper prep work. That when we were shopping for houses every epoxy floor I saw was a concern as to what was being hidden or how well the prep was done.
Finally you hit the nail on the head with the rubber floors, a concrete floor is "a perfectly good floor that will last forever."