They call them crush washers. I always inspect mine, and it is never crushed. Of course the drain plug is not torqued to 99lbs (it is just snugged up). Passing inspection repeatedly, mine get reused repeatedly. It is important that you use one though. Mine have a habit of staying up in the engine drain hole cutout at changes, which is not good if you add a second to the bolt, or it later falls in the bottom of the oil catch pan and you throw it away.
Jess If it stays up on the block when you remove the plug it IS crushed.