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By the time Obers or Jaegers hit the field (especially Obers) there will be loads of weapons on both sides that just don't give a fuck about the received accuracy modifier.
And, as said before, armour is useless against tank guns and indirect fire. But then, so is received accuracy - infantry has such low size anyway the tanks almost always "miss" and then hit them through scatter.
I don't think anyone expects Obers to soak up tank fire, though. The problem, I think, comes from massed upgraded US infantry tearing them a new one at medium and long ranges, which just doesn't "feel" right. Against conscripts, guards, vanilla Riflemen etc. the Obers are in fact a bitch to get rid of.