Very interesting math eskimo, <S>!
About the buff's gun thing...
Just for a moment, imagine to be a gunner in a single position in your bomber.
You have to scan sky for approaching little dots (the frontal view of a me109 or fw190 is very little up there), listening the screams in the intercom...
"8 oc high!!"
you turn your turret using your "rudder" or turn the mg (if in hand position), and start the search for the little dot... It's there!!
OK, now elaborate the relative speed of target, the amount of "lag" and start shooting (WHERE IS THE F... ICON????)....
WROOOOM the con is out of your sight...
"3 oc high!!!"
start again

It's not the gun power that give better defense to AH gunners.
It's the range finder, the "one brain, one body" effect, and the external view.
Only this...
IMHO.