OK, let me do follow Matthew_Baker's test.
I will use T-34-85, Panzer IV, M4A3(76)W's normal AP shoot 5 Tiger and Panther's areas in less 10m, that is:
a. Tiger turret front
b. Tiger hull up front
c. Tiger hull down(uncover with tracks)
d. Tiger hull down(cover with tracks)
e. Panther turret front
1. T-34-85
Penetrated: none of them
2. Panzer IV H
Penetrated: b, c, e
3. M4A3(76)W
Penetrated: a, b, c, d, e
I have to say that it is surprise me. Why? I think many of FH2 players are fans of WWII, and I think devs are also. And it is clear for us that, amongst M1A2 76mm gun( M4A3(76)W), 75mm/L48( Panzer IV H) and Zis-s-53( T-34-85), Zis-s-53 85mm gun has the best penetration of them.
So why it is opposite in game? Yes, this may be not a "bug", because this is a mistake!
For history? No, whether 85mm gun does or not has better penetration than M1A2 76mm and 75mm L48 gun, it still can penetrate Tiger hull up front obvious, but it can't do in game.
For balance or entertainment? I don't think so, make T-34-85 can't penetrate Tiger hull front will make balance and entertainment more worse, we can decrease the numbers of T-34-85 in maps, or instead them by T-34-76 to have better balance and keep entertainment. Make T-34-85 no history for banlance and entertainment is a worst way for game, if players find that their Tiger tank can't penetrate T-34-85's hull front, how they will feel?
I have three suggestions:
1. M4A3(76)W has too high penetration, to make its penetration as same as PanzerIV H is a good way.
2. Increase T-34-85's normal AP penetration as same as M4A3(76)W in game now, at least as same as PanzerIV H's penetration,
Increase T-34-85's APCR can penetrate Panther's hull front. For banlance, decrease the numbers of T-34-85 in every maps, or instead by T-34-76.
3. Increase Tiger's turret front armor, it is only little armor more than its hull front, but in history, most of its turret front armor are overlapping, so its thickness is 110mm to 140mm, but only less part of it is 110mm.
I post these are not censure devs, I think devs are also WWII fans and love it as me, they work for FH2 very hard and do not ask for remuneration, they are respectable. And I just love FH2 too and want to improve it better and better. So, I hope my suggestions will useful for devs.
Thanks for devs and players who love FH2!