I think that IL2 handles bullets vs. armor as a simple force vs. resistance calculation.
If the bullet doesn't have enough force to penetrate armor plate it "vanishes" and does no further damage. The armor is undamaged and is "immortal" until the plane itself is destroyed.
If the bullet has enough force to penetrate armor, it continues on its original trajectory, but with reduced force. No bullet deformation, deflection, shrapnel from the armor penetration, etc. Generally, this makes sense for relatively small-caliber AP rounds. Maybe less sense for 20mm+ rounds and non-AP bullets.
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