Just to add to Prowlinger's informative post, when you're aiming at a vehicle using DC, there is even an indicator showing you the chance to penetrate the armor at that point, by green, yellow or red color, allowing you to adjust your aim as the situation changes (distance, angle, etc). Plus you are much better then AI at prioritizing targets when, for example, two tanks of a different kind and a squad of infantry are approaching your armored vehicle.
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