I have noticed that hitting the front end of anything absorbs rounds, it shows as a small dot of a sprite, happens when turrets are hit also ...for me that is. Now I go for the sides and bellybutton end. for an example, is was in a tiger, shooting at a T34, 15 rounds to the front end (AP) then got killed. Upped another found T34 killed it, waited for his return, 1 shot centre of tank on the tracks ...dead.