I had an absolute blast tanking in my M13/40 for an entire round of Gazala.
The new damage code actually gives you tank combat that lasts for more than 10 seconds. In 2.4, you'd fire one shot, which if you're really good would hit and kill instantly or if you're a regular tanker would land close enough for your second shot to kill. Now you actually get a fight, with shells going both ways. You can get reinforcements, you can repair, can be forced to retreat even, if too many enemy tanks join the fight.
It's the fight that's fun, not the kill.