"since a lone C3 on 1% difficulty is just as easy to sink at 100%."
...only if you can surface to use the deck gun, and you have the deck gun firing interval on the default. Put the reload time up over 30 seconds, and you'll see a lot of unfriendlies showing up before you can sink a C3 with the deck gun alone... even when there isn't already a destroyer cruising 5km away.
Also, without targeting assistance, any kind of screwup can convert an easy torpedo kill to a dud or miss.
Correct TDC settings, but you were rushed to get that fast 90 shot and forgot to adjust the depth or trigger setting? Oops, that was a dud/bounced off/missed close enough to notice! Now you've got one or two fewer torpedoes and a dodging C3 at 15+kts, heading away from you.
Switched torps and forgot to completely update the settings for TDC? Oops, missed!
Oh. I forgot to switch out of automatic mode on the TDC, and my fast 90 shot is now 11.5 degrees off.
Heavy fog and stormy weather with 200m visibility? Gonna take some serious observation and plotting to hit something you can't *see* when you have to do the observation and plotting yourself.
I play on 100% realism, with higher deck gun reload times from SH3Cmdr. I also end up having to reload a lot, 'cause even with the perfect setup, it's easy to miss a shot by forgetting to click one button. When I'm on, I can take two C3s and a T3 in one volley in a convoy. When I'm off, I miss the first shot on a lone C3 and then rush to take the next two and don't manage to sink anything.
Reloading any time I make a really bone-headed targeting mistake, my best patrol so far is about 88,000 tons on 100% difficulty.
Admittedly, for true 100% realism, I shouldn't use Google Calculator to calculate speeds based on my observations.
"7.7 km / 34 minutes in knots"
Try it