Hmm, lets see...
Assuming the person hitting the wall is corporeal and has non-zero mass, the collision energy would be infinite. Therefore anyone who can be physically harmed would be destroyed. *) People surviving the challenge, then, would have to be either noncorporeal or massless, or have the ability to come back to life after being completely obliterated. If the latter, they would also have to be able to reincarnate into some other universe since the universe housing the collision would also be destroyed.
*) For example, if a person cannot tank a punch from pre-retcon Beyonder converting all his power into raw physical strength and backing it up with the full might of the Power Gem, then he/she CAN be physically harmed.