Helmsman quals are totally useless, though I admit I use 'em for immersion purposes only. Repair, sonar, watch and torp quals are the most important, imo. Gun, flak, machinist and medic quals are kinda in the middle...important, but if need be you can live without 'em.
Repair is the big one, though. Not only can you have repair men in the damage management screen, but if you put 'em in other boat compartments they work there, too.
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