1. Infantry cannot use AT rockets from the cover of buildings, even partially destroyed buildings.
2. Infantry cannot use building corners as cover to fire around.
3. Tank crews have instant borg communication. When one crew member spots a target the tank instantly begins rotating to target.
4. No gun elevation limits. Tanks can fire at targets straight above them and, more importantly, right next to them. Tanks can even if necessary fire through their own hulls to hit close assaulting infantry.
5. Tank crews are more reluctant to abandon a tank after penetrations than they should be. How much so is hard to say, but even BFC has said it's too optimistic right now.
6. Tank crews that take a casualty but do not bail out continue to operate without missing a beat.
7. Although hard to prove that it's unrealistic, tanks seem really, really good at spotting while moving, even while buttoned.
8. Tanks are more accurate while firing on the move than in reality.