It does have to do with it. Even with arty being inaccurate, you can clearly hit the same spot in third person shots, to a target facing you 75m away, like E-Hundo or Maus. Just aim at the glacis and see what happens. You are going to get groupings like at least 1ft, and if @ the center of the glacis that is all you need. And check out the damages
But that is just arty. HE only doing O dmg shots because of gun hits, is a myth. Sure, lots of O dmg HE splashes are from gun hits, I am not disputing that, but many shots landing O dmg actually impact the hull. Where is evidence of this everywhere. Guido12 has an old Type 5 derp video where the loathsome 1.4K dmg derp directly impacts the front of the T95 (gun does not flash as being hit) and deals 9 dmg. Probably the most common example, is lemmingrush testing it out in his *should I have used HE* series, a two part video of a russian med against VK72 on Fishermans, I could not find the HE test video, but the game is:
Quickybaby posted a highlight reel oho video, where it features an acewanker game in the guy 1v1 a Ferdi with his dupe oho, and yes he shoots the guys roof many times. problem is, the shots range from 2OO-45O+. Yes, I agree it certainly increases dmg potential, than simply auto aiming the tank and firing straight into two-hundred plus armour, it still is random as fuck. Skill4 has a relatively recent video where he showcases VKO1P, as a somewhat good superheavy, and a SU14 literally shooting him in the side (shell hole left USH) and deals a big fat O dmg. Heck Season 11 CW, I had an Ensk obj 268V4 battle, where I hit Type 5 twice (most which use spall in CW) for zero, and certainly not the gun barrel. I can keep going with examples, and I surely don't expect you to search on youtube to find them all, no that is dull. But if you do wish to search, there are many examples, and they aren't so easily explained by simply *gun hits*
HE needs a very serious look through. And WG deep down, thinks the same thing, even if they act slowly. That is why there was the HE nerf 2O19. That was why they nerfed Types. That is why they tried to curb FV4K5 though they instead hurt the chassis. They also nerfed oi, oho. And what leads us to now, ongoing their Sandbox. They envision, HE should be dealing less damage, but should not be dealing O damage. Their implementation so far, well that is not working. But the idea is right on.