There is no need to add target tables one can simply change the cover table and change the damage cover modifier of mortars and grenades from 0.5 to 0.75 vs heavy cover for instance.
That's what I meant by target table. The problem I described stays the same.
The problem with removing cover damage modifier and replacing them with armor is that it will increase the damage for light vehicles weapons and HMG/AP rounds.
For instance m20 has penetration values of 3/2/1 and Dhsk has penetration values of 7/6/5.
I already acknowledged that this would not be an easy change of some numbers and then everything were perfect in the opening post.
I am making a general point about the design of cover. The current system works for gameplay, but falls short on authenticity and intuition on quite a few ends. However, while AoE weapons can be solved by an engine update, small arms not so much
The last part would be working though as intended. Concrete numbers aside, large calibers and armor piercing ammo should have higher penetration and be better suited to hit enemies behind cover.
There is currently a complete penetration system implemented for small arms that next to useless. Introducing different armor values to infantry squads is neither authentic nor intuitive. The battle hardened PGren is not able to magically deflect a bullet because of his experience any more than a green Conscript on his first day of battle. He will have a better understanding of how to keep his profile low and how to move, which is summarized in the abstract RA value in CoH.
Cover can be an interesting way to give relevancy to small arms penetration without sacrificing authenticity.