On September 30, 1993, at 1450 central daylight time, a Bell 206-L4, N2064J, was substantially damaged during a simulated autorotative landing near Hurst, Texas. Neither the airline transport rated pilot, nor the foreign airline transport rated pilot undergoing instruction were injured. Visual meteorological conditions prevailed for the instructional flight. According to the instructor, the pilot flared in an excessively nose high attitude following a simulated engine failure during takeoff. The instructor pilot announced to the pilot receiving instruction that he was taking the controls of the aircraft, but the pilot did not understand his command and stayed on the controls. The instructor stated that he had to forcibly overcome the other pilot's control inputs while he attempted to level the attitude of the helicopter to a landing attitude. The pilot said that he was attempting to keep the helicopter airborne. In the enclosed instructor pilot's statement he reported that "due to language problem with the Japanese student the student did not recognize or acknowledge my stating, "I have it." The instructor further stated that the helicopter did not touch down hard, but the rotor RPM decayed to the point that pylon rock was encountered during touchdown, resulting in substantial damage to the tailboom.