[Marcello]

I am running a few tens of tests on this issue.
I am using the most up to date free version of the game.
I have purchased a squadron of Jeep mounted TOWs from the Gulf State OOB, unit 204.Then I checked the specs for the missile, an improve TOW.HEAT penetration 80, warhead size 6, as standard.Then I have purchased some of my fictional MBTs (so that I can test their resistance since I am at it).Put them in a small map and disable the tanks weapons.
Then I have advanced my tanks triggering the enemy fire.

So far the average penetration seems in the 88-93 range.
Possibly even a 100 but I am not 100% positive on that one.Then there are occasional 20,30 or so, the warhead malfuctions I take.The actual penetrations in the 80-86 range are few.
I will keep running the tests.Eventually can somebody else try similar tests, to see if maybe there is just something wrong with my game install or something?

EDIT
I am not taking in consideration the weakspot penetrations, the above is for the normal ones.