Your last 3 posts have been making less and less sense. You may want to step away for a while and return and reread what everyone has been saying. You will find you have misread much of what is being said.
If you're done trolling, I'll restate the obvious.
The point here, is that if Shermans don't burn in CM:N, it doesn't matter how or why, the game will be inaccurate. I don't personally care if the game tracks every shell through the path of every leaf on every tree, maps out every butterfly's flight path, and stacks each shell within each tank, or if it just "rolls a d20" when the Sherman gets hit. I do, however, expect some sort of realistic combat results to arise when tank shell meets armour plate. At the end of the day, the percentage of burning tanks over the course of 100 games should equal what is generally known about the tendency of these things to burn in documents such as the one cited, above.
I'm not saying games should pander to what we "think" we know about the historical realities of the war, but if you're missing out on actual, demonstrated data points, it does become a weakness.
Why does it matter how often a tank burns? Certainly in campaigns it does have an impact - a captured crew is worth something different than a live one or a dead one; a burned tank cannot be put back into action, etc. Plus, I expect FOW and the death clock will have an impact on in-game gunners and a burning tank is an obvious KO whereas one that isn't burning is still a possible threat.
etc.