I've been on the giving and receiving end of the IID in multiple encounters. Unless the vehicle is soft skinned, the IID is no more effective than any other of the air to ground cannons. The IID's 40mm HE cannons are no more of a threat to the Tiger than the 23mm AP connons on an IL-2.
To carry on with this hijack: Our Hurri-IID is firing AP shells only, just like they usually did in North Africa. To my knowledge the usage of HE was more prevalent in the Far East.
As it it was said before, the HurriD can easily kill a Tiger in Ah2. Before the Wirbelwind was introduced, I routinely took the Hurri up for some tank bustin' base defense. Tigers, Panzers, Shermans were easy meat, only T-34's were quite difficult to kill.
If you're going foe a instant kill on the Tiger instead of the usual engine/turret combo, you have to get an almost vertical hit on the driver's compartment, a difficult shot. If you do not want to risk it, steep angled attacks on engine or turret top deck are the way to go.