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cbo,
I agree, SPWW2 doesn't need penetration angle calculation, and we can do away with ammo type as well. For that I have Combat Mission that do it quite correctly.
Then why make it halfway (or rather 5%-way) by including a "crude" elevation angle and not all the rest?

As for the need for formulas we did not need them for armor calculation, I know it's just a 0° equivalent thickness.
But if I want to add some weapon or infantry unit I just can guess about a whole lot of parameters or copy some from similar weapons.