I also feel like the tank vs tank combat here is way less consistent than in Warthunder, despite seemingly using the exact same tank modells by the looks of it. But for me it feels like the issue comes more form the post pen dmg than from the penetration itself.
Im not 100% sure on it but the modules seem to be quite a bit more strudy than in WT, like if a 75mm gun hit a sherman from the side in WT its allways an ammo explosion, while here time to time it seems to get away with most of the crew dead but 1-2 guy staying alive & the ammo rack only turning orange.
Probably the larger guns like the German 8.8cm or the Soviet 85mm or 122mm pack enough punch to One Hit Kill , but in the lower BRs it feels like the tanks can take much more punishment than in WT.