CMRT: tank combat seems way off

[Steiner14]

An interesting thesis.
If it is correct, the commander's ability to spot, depending on the equipment of the tank, seems to be weighted to low in certain situations.

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I am ex-armoured so yes I try to do the real world tricks and tactics I learned, but they don't work in this game.

Interesting.
What would be your three most important aspects in their respective order, that disturb the modelling of WWII (not modern) tank combat?