IIRC damage drop modifier got changed some time ago as a part of this big tank fix. But I am not 100 percent sure about the corrent values so better wait for confirmation from a dev. Fact is and the many tests have shown this: it will matter how you position your tank again, as a shot into the side will kill you, also over far distance, though a shot to the front will keep you stay alive - depending on the armor, distance and the enemy weapon ofcourse. The times are over, when you could drive your Sherman completely careless over the open field, as even a tiny little Marder will be able to kill you with the first shot from an ambush and quite a long distance.