Last night I was in a tiger headed for a spawn point, squaddie says theres a flak just over the hill in front,very close. I come to a stop and he pops over the hill directly in front of me not 100 meters away. I fire AP watch the shot bounce off his nose. Fire again, same result, aim for turret finally some effect as his turret starts smoking, fire again nothing. I have to drive around him and put two more rounds into his side at 100 meters to kill him. I drive back to our town where his other flak buddy is and kill him with 1 shot from a mile out. So now the town is down and my invinceble ostwind friend comes back in an m3, Im in my Il-2. He's in town so I dive in on him open up at d600 watch shells dance around him then 4 confirmed hits and numerous near misses. In my experiance its rare for an m3 to survive 1 Il-2 cannon hit(yes I was firing only cannons) even rarer for it to survive 2, 4+(and near misses Ive killed m3s before with 23mm near misses only.) is unheard of. Then he 1 pings my il-2s engine and left cannon and gets the capture.
As far as panzer damage model goes was driving a panzer yesterday with 3 hispano planes strafing me, various bombs going off nearby going off nearby and a tiger shooting at me with no damage. Until a la7 strafes me repeatedly and kills me. The other day I emptied my yaks 37mm into the arse and rear turret of a panzer to no effect. But that dweeb plane can kill me with its little 20mm.