Here is the original analysis thread (http://www.hitechcreations.com/forums/showthread.php?s=&threadid=97083&highlight=pounds)
and here were the results
Gun Type Dam in #
.303 Browning AC 0.296
.303 Browning GV 0.3125
7.6mm ShKAS 0.296
7.7mm Breda - SAFAT 0.28
7.7mm Type 97 0.296
7mm MG 17 0.3
.50 M2 AC 1.17
.50 M2 GV 1.25
12.7mm Breda - SAFAT 0.95
12.7mm Ho-103 0.998
12.7mm UBS 1.15
13mm MG 131 0.92
20mm B-20 3.47
20mm Hispano Mk II 4.03
20mm Hispano Mk V 3.94
20mm Ho-5 3.36
20mm M2 AC 4.03
20mm MG 151/20 3.55
20mm MG-FF 3.25
20mm ShVAK 3.47
20mm Type 99 Mk 1 3.42
20mm Type 99 Mk 2 3.85
23mm VYa 5.62
30mm Mk 108 11.63
37mm NS37 16.67
40mm Vickers S 13.89 *
37mm PT Boat 13.2
40mm PT Boat 15.6
37mm HE Ostwind 15.15 *
37mm AP 15.6 #1
37mm HE 31.2 #1
75mm AP 78.1 #1
75mm HE 156.2 #1
88mm AP 117.1 #1
88mm HE 234.3 #1
3.5" Rocket 140.0 #1
4.5" Rocket 93.0 #1
5" Rocket 156.0 #1
RS132 125.0 #1
RS82 93.0 #1
WGr21 200.0 #1
Shore Battery 250 - 500 #2
Cruiser Gun 250 - 500 #2
* The Vickers S and 37mm HE Ostwind are the only weapons I
am not 100% certain of the full series of tests had very
inequal results. The value shown is the maximum damage
inflicted per round. I suspect that the variance is caused
by a bug in the burst dispersion code.
#1 Testing for the GV main guns and rockets was different.
I fired 1 round into a hanger and constantly tweaked the
hanger's damage resistence until I found the maximum single
round damage.
#2 The Main Guns on the Cruisers fire 3 shells at a time
each shell does 250lbs to 500lbs of damage. If all 3 hit then the
target just took 750lbs to 1500lbs of damage. The damage is scaled by range 250lbs at maximum range, 500lbs at point blank, 390lbs at 6400 yards.
Edit: Additional note on this... These figures apply to verses objects. When you get into verses planes, that is a more complex model, and factors like velocity of impact vary the damage done.