very old message but modern long rod apfsds performs better against sloped plates than a flat one. the perpendicular component of the normal force does not affect the rest of the round in modern long rod designs unlike the much shorter and stubbier ap and apds rounds. the slope makes it so that the material at the front is moved out of the way as it breaks up and slows down as it erodes the plate. so using the example of 3bm60, 300mm @2000m @60 degrees does not mean it can penetrate 600mm @2000m @0 degrees. it is less than 600mm. do note though, sloping the armor is still better because the increase in LOS thickness outpaces the slight increase in penetration as the plate is sloped. furthermore, when used as part of a NERA array like the reflector plate design of the t72b - t90m, its even better.Technically it could be true since penetration isn't as simple as LOS.
An inclined surface imparts a side force on the penetrator which redirects some of its energy and causes it to break up faster than it would otherwise. Modern sabot design means the effect is minimized but it still has an impact.
So it is indeed possible to penetrate more of a flat surface than the equivalent LOS thickness of an inclined surface.
But the effect is small and hardly matters beyond semantics. Whether it penetrates 515mm @ 2000m @ 0 degrees or say 564, it's still not enough to be reliable against (supposedly) 600mm. At most you'll get a lucky penetration once in a blue moon.
Remember also that definitions of "penetration" may also vary. In the past, different nations had different criteria on how often it had to happen (e.g. 80% of hits) and whether "partial" penetrations counted.
I'm also not sure how the various nations test armor penetration these days. I know some of them just test against flat plates and calculate raw inclined thickness from that.
you are correct that different nations use different criteria for penetration value. some nations may use an 80% threshold while others use a 50%. some nations may use perforation as the requirement, some use penetration. some could even use spall generation as the requirement for "penetration". its not very clear and intentionally so.



