The GAU 8 30 mm cannon of the A 164 wipeout doesn't penetrate heavy armor at all.
I tried it against a T100 at close range, it will only damage the tracks.
I used a tracer script to make sure i was actually hitting the tank. I think this weapon needs to be beefed up drastically, so it can take out a tank in 1 or 2 bursts.
Attached is a screenshot showing the status of the tank after 200 direct hits from various angles. {F23464} {F23465}