The only reliable source I know of is John Campbells Naval Weapons Of World War Two. When he is listing German weapons he doesn't really say they didn't have them; he says AP and SS on destroyers and minesweepers. Note he doesn't say ONLY on those vessels, so it is slightly vague.
It always leads me to ask the question: why would they have them?
As to why sources list them for u-boats, it is possible they have other information. It's also possible that they use a generic source which lists all ammo types for the gun in general without discriminating between individual ship types.
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