A quick comment on this subject, although not in a manner that is related to WinSPMBT.
Machine Gun fire is so ineffective against tanks that it is common practice to "scratch the back" of a friendly tank. If a tanker sees enemy infantry on or around a friendly tank, he will spray machine gun fire around the friendly tank with the hope of killing the enemy infantry knowing full well that the rounds will not harm the friendly tank. Now, granted, it may cut off a radio antenna, knock out a tail light, or something similar, but it won't injure the crew or lessen the tank's combat effectiveness.
An example of this can be found
here.