I don't buy that, sorry. I don't think that the game engine has a second, separate database in addition to the data displayed for combat computations. That doesn't make any sense economically, game developers don't have the time to do the same thing twice.
Now, I see a remote possibility that the combat calculations are all formula driven (as all or most of the CM penetration is), but still - if they have an accurate formula, why bothers entering a set of penetration stats by hand for human display? If the formula is accurate enough you can just display the formula results (as CM does). If the formula is not accurate enough, why not use the hand edited data? Doesn't make sense economically either.
I might mistake your identity and underestimate your authority on these matters, you are not one of the developers, are you? </font>