From what I have read test depth in a fleet boat was 2/3 of the calculated crush depth.
Thus a Gato rated at 300 foot test would have had a calculated 450 foot crush.
Or a Balao with a 400 test has a calculated 600 crush.
Now, history has also shown that a number of subs went past their calculated crush depths. So in general they were a little stronger built then their stats would have suggested. I think the German Uboats were basically the same way as well being able to go a little deeper then their listed crush.
The only time anyone should exceed calculated crush depth is if something is horribly wrong and you've lost control of your boat. In which case perhaps that little extra padding after crush depth will give you time to repair something or for your boat to find a shovelfull of sand placed by God on the ocean floor.
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