So from some long experience with this game its become clear to me that the accuracy of tanks and AT guns are way too accurate once they are zeroed in. The AI will aim pixel perfect on the same spot every shot, only the gun accuracy itself will deviate the hits. Here is some tests i did with and without cover infront of the tank (hull down). The lesson here seems to be that a tank with enough armor SHOULD NOT go hull down cus its a death sentence due to how AI aims and mixed with the unreal zero