Uh... WRONG...
Those vickers S-guns are utter and TOTAL crap.
I've unloaded them into a single panzer before, making dozens of attacks top down, seeing hits almost every time (missing maybe 1 or 2 double-shots out of all 30 rounds total -- both guns fire same time), and not even smoked the panzer. I'm talking thin metal top of the turret, I'm talking top engine deck, I'm talking rear angle shallow engine hits...
The gun is a total piece of feces, and NOWHERE near the lethal hitting power of the NS37.
NS37 is the MOST powerful gun in the game, in terms of effectiveness. Its AP penetration is second best on any tank killer in WW2. The most lethal would be the BK guns on the Ju87G.