I made a similar post like a 1.5 years ago saying basically the same.
As you point out, it'll make flanks (hitting rear armor) and overwhelming armor less effective in oposition to give more steady results and benefiting frontal engagements (TD and AT guns).
It will also be a nerf against combination of abilities with teammates, offmaps and artillery.
I'm gonna clarify. If this is meant to be done then theres other features which requires a rework:
-PV Mark vehicle
-Heat shells (despite they also need fixing)
-Ambush camouflage 150% damage bonus
Some food for thought.
Mark vehicle > Chance to pen > Average number of shots
T3476 vs OKW PIV
>35% +damage (3 hits)>> 51.3%/34.2% >>> 5.84/8.77
>35% +penetration (4hits)>> 69.2%/46.2% >>> 5.78/8.65
>35% -armor (4hits) >> 78.9%/52.6% >>> 5.07/7.60
Su85 vs KT
>35% +damage (6h) >> 53.3%/48% >>> 11.26/12.5
>35% +penetration (8h) >> 72%/64.8% >>> 11.11/12.34
>35% -armor (8h) >> 82.1%/73.8% >>> 9.74/10.84
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