Tank accuracy...

[Soldier]

I would think that in the first case (Panzer IVHs) the panzer with commander exposed, should have the highest hit ratio, next highest should be with the commander buttoned up and last the one with commander killed.

Reasoning being, tank gunners don't hit their target on the very first shot, unless the range is very short or occasional luck involved.
I would reason that the commander can see the missed shots and call corrections for fallow up shots much better than the gunner himself can do.
I'm not even sure if the gunner can see or even judge very accurately as to whether his shot was to short or overshot the intended target.
What do you think??