is it really viable to skip your pak in trying to rush for your tank? The ost is just going to suffer death by light vehicle if they skip the panzerfaust (t1) or the pak (t2).
The whole point of switching BP and structure cost is to give OH the choice to rush either of them.
People have already played in the past T1+T2 into T4, specially on 2v2+.
If you are going to talk about RUSH builds, you need to account for only what is strictly needed to get them. You skip the 75f cost of T3.
IF you want to theoricraft timings, you might as well start adding initial fuel cost, possibility of sidegrades and for the case of OKW the magical .71-.73% fuel convertion.
Note: hitting rear armor doesn't give you extra damage. The system is plain simple. Depending on the location the shell lands, it will check for either rear/front armor values, make an RNG call and see if it penetrates or not.
If you understand how ballistic work in this game (scatter) you'll understand why just adding a side armor check won't work.
If you were to implement side armor, you would need a deeper system which takes into account the position of both tanks (angle).
By simply adding side armor, you would end up with a worst system than now. Take into account that while you can have a face to face tank engagement, if the shot lands on the rear side, it counts as a rear shot even if you are completely showing the front.
Adding side armor will make this just way more RNG based.
All units capable of camo (outside the snipers maybe? Iv not seen one retreat cloak in a while) can cloak will retreating provided the cover is there. This of course is extremely fun when using JLI since most battlefields will be covered in yellow cover by the end game allowing you to retreat will cloaked over a long distance.
I was under the impression OH cammo didn't work like that (i could be wrong although).