Peterloo, you're pretty much spot on. The guns DO fire even while the ship sinks/burns. Also, the shield is largely for weather and shell splinter protection. No way will a direct hit not destroy the gun (or at least the crew). I totally agree the gunnery is over the top.
My initial response was to indicate that US subs didn't use their guns all that often. A torp hit (or two) was enough to ensure a sinking. Tang used hers to fire on an atoll against enemy gun positions while racing to rescue downed aircrews, but otherwise not unless the target was too small to warrant a torp and had no significant guns of its own.
TM seemed to do some work on toning down merchant gunnery.
Cheers
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