What we do not know is how much damage is done to player controlled vessels (planes and gv's). What we do know if the amount of damage is done to static objects (OBJ). There is a correlation between the damage able to be done to an OBJ vs a plane/gv, but the specifics are only know to HTC.
As for the weapons in question, here is the hard data:
> German Mk 108 gun, firing a 30mm HE projectile, does 11.6 lbs worth of damage to an OBJ. This is found on the 109G-14, 109K-4, Bf110G-2, 109A-8, Me262, and Me163.
> US M4 gun, firing a 37mm HE projectile, does 17.1 lbs of damage to an OBJ. This is found on the P39.
> for kicks, the Soviet NS37 cannon, firing either an AP (IL-2) or HE (Yak) round, does 17.1 lbs of damage. No different than the US 37mm. HOWEVER, it is flatter shooting thanks to a higher velocity.
Round for round the US 37mm wins over the German 30mm. However, there are other attributes not seen in the damage numbers. Rate of fire and ammo load favor the German 30mm in a major way. The velocity and trajectory are close enough to call a wash, imo (edge goes to US 37mm in both cases though).
FYI: The Me 410 has a 30mm, but it is not the same as the one you speak of here. It is the Mk 103 and it fires a different 30mm cartridge and its projectile is MUCH faster than the 30mm in question (2800-3000 fps vs 1700-1800 fps). The 30mm's on the 410 are much more effective than the other 30mm's. While I have not actually tested the damage vs OBJ, I believe it to be the same but the biggest advantage gained is a much flatter trajectory.
If you PM your email, and this goes for anyone, I will send you a spreadsheet with all of the weapon damages on it. The info on the Trainer's Website is... well.... never mind.