sure, APCR loses more pen with more distance to target, HEAT does not. But, HEAT is usually slower, so harder to hit fast moving targets. In general, if you rely on flanking, and hitting weak spots, APCR is much more reliable. HEAT is used for negating heavy armor head on. HEAT shells also lose 5% of their penetration value for every 10cm traveled after hitting the first layer of armor, so i like apcr better because they're faster and blow stuff apart pretty easy if you hit your target in the right spot(s).