The back is the easiest for it to penetrate as it can go through even with the bonus from the bullet but that is under the assumption the other tank isn't moving to protect the back so is would be easier to hit the side where the bullet can still hit but not have the problem of trying to get behind the other tank
The back is the easiest for it to penetrate as it can go through even with the bonus from the bullet but that is under the assumption the other tank isn't moving to protect the back so is would be easier to hit the side where the bullet can still hit but not have the problem of trying to get behind the other tank