Many WWII games (WRG, Command Decision, and to a certain extent BKC) resolve AT fire in a two-roll process - first you roll to hit the target (which may also neutralize or suppress it), then you roll to see it the hit "kills" the target.
Statistically, there is no reason why this can't be compressed into one roll - one might prefer to use a D10 or even a D20, but for one unit firing at another it's simple enough to picture a system where 1 through x is no effect. x+1 through y is neutralized, and y+1 through <max dice value> is a kill.
But is it dramatic enough? Is there actual game benefit in building suspense with a penetration roll? Or especially in having the defender roll his "armor save"?