If you drop Head-On then the sub is initially between the torp and the CM, so the sub captain has to start evasive maneuvers and actually turn his boat around or at least as far as possible before he can even attempt to successfully use a CM, which in turn gives the torp a lot more time to close in and kill without the sub skipper being able to do anything against it except maneuvering. If you drop behind him, he can launch a CM and start maneuvering with a good chance of evasion unless the torp was right on the money.
Thats why a Head-On shot is favourable ... but as I said earlier, to make it work you need good timing and pretty good situational awarness ... aka know where your prey is and will be when you drop.
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