As far as offline collision and how damage is dealt is concerned, someone will probably run a test and report back here.
I do think that if the server registers a collision, both actors should receive damage based on the impact site for each vehicle, regardless of what the player sees on his screen. For their to be a collision event both players have to occupy the same point in 3d space.
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So on your screen, you and another plane pass basically head on but 40 feet off set, both planes are breaking left say to avoid a HO guns solution. You would be ok with a wing coming off your plane because on the other guys view, due to lag, he was much closer as he turned out late.
I wouldnt, I like it as it is,
I have control of my plane, and
I avoid the other guy, even if it means giving up angles,
I should survive and NOT be penalized because the other guy tried to fly strait through me.