I don't know, I've had many b-17's cut to ribbons by machineguns. I do have admitt that the b-26 is a little tougher it would seem, though by no means invunerable. Just after this version was released, I wanted to see the 88mm ack, so I took a B-17 deep into enemy airspace and was jumped by a lone P-51. I though that it was not much of a threat as I manned the guns, but in the first slashing pass, I lost 2 engines and a rudder, and the second pass removed a wing.
Also, I have many kills with the Panzer's co-ax and AA machine guns.
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Greg 'wmutt' Cook
332nd Flying Mongrels