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Hypothesis:
We all know Relic got rid of the target tables, which I think was game-design-wise a good move to get a the game easier to look over and balance.
There are instead 2 new stats: Penetration for weaponary and Armor for units. So instead telling a weapon how its chances are to penetrate every single type of armor (-> target tables) now the chance is somehow determind by these two values.
So let's say we have a 50% chance against an abstract "standard armor" target, then this is 50/100, right?
Then the "50" is my penetration factor and the "100" is the Armor factor of the target.
But now we can not only vary the penetration but also the armor factor, so we get "penetration/armor".
For T34/76 76mm gun vs Pz4 fornt armor the chance to penetrate would be 75/160 = 47%
For a Pz4 74mm gun vs the T34/76 front armor it would be 110/115 = 96%.
Because small arms weaponry also have penetration values and regular infantry has armor values instead of target tables, all this also goes for infantry engagements.
A Grenadier Kar98 vs a Conscript would be 1/1 = 100%
A Conscript Mosin Nagant vs a Grenadier would be 1/1.5 = 66.6% (2/3).
(Since basicly all small arms have a penetration of 1 you can see it as a quasi constant for small arms fighting)
So only 66.6% of the bullts of this weapon that hit actually "penetrate" the grenadier and deal damage, the remaining 33.3% are "deflected" dealing no damage, just as it work for tanks.
That's why I was talking about the 2/3
Proof:
Cause I say so!
q.e.d
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No, seriously I checked the numbers on inf and vehicles and couldn't find anything that would make this assumption a fail. On the contrary it perfectly balances out the described matchup of Conscripts vs Grenadiers we are talking about.
Furthermore it just makes sense, at least to me.
Regards
ace