Another point worth considering in my humble opinion is that in reality an Mk 103 salvo could incapacitate a tank without destroying it (like in "piercing the armor, killing the crew and detonating its ammo load"). Optics, weapons, tracks etc. were all quite vulnerable to high calibre autocanon fire (and they still are nowadays!). Unfortunately it's 1 or 0 in IL-2 and you have to actually pierce the armor in order to knock the tank out or it stays fully capable no matter how much lead you throw at it.
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