My gut feeling (being completely ignorant of historical fact) is that the simulation is very accurate in the damage model, but it's us players that are not 'realistic'. Even though we fight it, we know in the back of our heads that we can start a new campaign if something goes horribly wrong. Therefore, we are tempted to use one torpedo on targets to maximize tonnage. If we were in the real situation, my bet is that most of us would fire two torps to ensure that no distress signal gets out or to ensure a quick engagement so we can start putting distance between us and any nearby warships ASAP.
Another issue is manual targeting vs. automatic targeting. With automatic targeting, we know the exact speed and AoB, so we have the highest confidence that we can target the vulnerable areas. I am just now learning manual targeting, and I am lucky if my shots hit half of the time. I am sure I will improve, but I will never be as accurate as the automatic targeting mode. So again, I am more likely to fire multiple torps in manual targeting mode.
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