I've noticed that soviet AT-guns hit each other with 100% accuracy.
Example: You play Wehr, and killed a soviet AT gun crew. Now you send your units to capture it.
Now the soviet player moves another AT-gun near yours, and starts shooting at it. Every shot will hit and damage your AT-gun.
Since accuracy of all AT-guns against each other was reduced to like 20% this seems to be a bug.
Same goes for paks ATM, so I'd say, It's balanced.
At first I didn't believe that but it looks like its true. Sucks though. Hopefully the new patch will be released soon...