Unsure how the game handles such encounters.
In WWII engaging such targets could result in a radio message to IJN HQ advising them of your presence. If that is the case, the skipper would have to weigh the value of sinking the target vs possible exposure...
Since tugboats are usually in a harbor with DDs or other bad dudes, I remain submerged and avoid them...
FWIW, I only attack sampans, junks and- fishing boats when in open water and even then will usually take them on with the deck gun if they are close to my path, mostly because the work involved in tracking them isn't worth the tonnage.
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