Although I haven't personally reached the VIIC upgrades, I believe I remember in reading through different posts there are a number of upgrades that become available in 1942 for the VIIC like radar, radar absorbant covering for the periscope, etc. Most of the upgrades are not available to the VIIB.
I'm sure many others that have reached this level will jump in with the specifics or correct me if I am incorrect.
You are correct that upgrades do not transfer to your new boat.
r/Jim
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