Artillery spotting

[CheerfullyInsane]

In theory yes, but try hitting a moving armored vehicle with an indirect fire weapon, using a spotter over a radio.
The ammunition expended would probably weigh more than the target.


And combat-values normally also reflect current doctrine.
The 17/1 value would indicate that it's possible to use it as an AT-weapon, but only in dire circumstances and when able to use direct fire.
I doubt that the real-life commanders would consider an armored unit a worthwhile target for a 76mm HE shell, especially in the later war-years. There's usually plenty of more worthwhile targets around.