Oh speaking of the Pak 40, I know the number of rounds needed to kill a structure was increased for some of the calibers found on vehicles (namely the FV 37mm on the Ostwind)
But it still only takes like 150 rounds (which is a bit excessive I'd say, but for gameplay's sake)
OTOH it took me 35 HE 75mm shells to kill a hanger, 5 for other resources, and ungodly amounts of AP ammo (which still explode anyway

)to kill anything (put 82 rounds in a BH and it was still up)
Kind of limits the reasons to take a Panzer over an Ostwind even further, eh?