http://www.uboataces.com/sonar-coating.shtml
Quote:
(viii) Counter-measures against British Asdics
The Petty Officer Telegraphist stated that tests had been carried out on a U-Boat with a rubber coating over the whole boat, the rubber being stated to have been 1/2 inch thick. These tests had not proved successful, as the rubber covering had considerably decreased the speed of the boat.
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taken from
http://www.uboatarchive.net/U-574INT.htm
Also:
http://www.history.navy.mil/branches/org12-5.htm
Since some types of Hydrophones, radars and why not, the Walter boats were all experimental and played little part in the overall battle, you might expect the devs to omit them. But they add a nice touch to the game and let's face it, we've all started a 39 campaign with the Type XXI at least once just to see "how it could've been".