There've been several threads on this topic. The studies done on Normandy and the Western Front generally indicate that direct destruction of a tank by aircraft caliber guns was extremely rare, and destruction by bombs or rockets was merely rare. Most west-front German tanks lost were abandoned/destroyed by their crews when the supporting soft skinned vehicles were destroyed or fled, or simply left immobilized or out of fuel (tho otherwise able to fight). The demoralizing effect of huge rocket/bomb explosions in the very near vicinity often caused rookie Panzer crews to abandon their moving fortresses for cover in nearby trees and bushes!
Perhaps some German or Russian studies have been done on this topic as well? If so, it would be great to see what was found.
In terms of modeled possibilities, the Hurri II-D's 40mm gun, the IL2's 37 mm gun and some of the better 20/23mm guns are technically able to penetrate turret roofs, perhaps also hull roofs and engine compartments of the different tanks modeled. But steeper dives and closer firing ranges seem to be required than most attack pilots would be comfortable with. I'd be willing to help with some experiments in DA, call sign is Rasker4.
