But, as robsan asked and Hortlund answered, do we really need this 'gameplay concession'? Or rather, can we even call it a 'concession' or should we call it a 'bug'?
Let's say the probability of penetration on main battle tanks with very steep and fast strafing runs in AH is reasonable. If so, what about the instance of M3 or M16s, Ostwinds disabling Panzers?
Yes, the AA vehicles stand no chance if the tank spots him first and knocks him out from afar. But usually, if you are in a heavy tank, and there is one lightly armoured AA vehicle defending the town, you would hesitate to charge in. That 'light vehicle' literally squashes the 'main battle tank' Panzer IV like a bug if the distance gets close. By the time you fire two 75mm AP rounds, the M16 or Ostwind rakes across the body of the tank and knocks out every damageable part there is. How can this be explained with the penetration values? Quad .50 AA guns splashing against Panzer armour and disabling it like a cardboard box!
Why would anyone take up a slow-firing Panzer with weak AA capabilities when any plane or GV can just strafe it and disable it in the first pass? It is no wonder people usually use just two GVs. Ostwind for ground attack/assault + AA defense, and the M3 for capture. The M8, M16 and PzrIV is pointless.
....
This 'concession' allows people to kill a main battle tank with a plane or a GV that would have none or very very slim chance of even damaging it in real life.
The result we ended up with is every plane armed with Hispanos and M2 .50s becoming a multi-purpose fighter which effectively negates the usage of some many interesting and specialized planes which have been modelled in AH. As it is, they are modelled in vain(sorry Natedog and Superfly
).
There are GVs advancing to town. What do you do? Up a fighter and go strafe it. Why'd you need an IL-2 when a Spitfire with bombs would do the job? Drop the bomb, strafe it a few times and the engines smoke, tracks shatter, turrets bend... plus, if there are enemy fighters nearby you could even fight them too.
If there should be a gameplay concession, they should just hard-code the DM so heavily armoured GVs are immune to anything less than 37mm cannons. Unrealistic? Yeah. But at least with this simple coding you'd see people upping IL-2s or Hurri2Ds, Yak-9Ts.