Again, those tanks were lost as operational losses, not as tactical ones. You should always, always question pilots reports about the damage they done.
For example: tank goes out, plane pelts it with 20mm ammo, that bounces right of the top armour, and penetrates, with a little luck, the engine block. The tank is now turned into a stationary gun, and can be considered knocked out.
Now, if we have an army that is either static, or on the offensive, then said tank will be towed back to base or the nearest adequate repair facility, and is repaired, and good to go. It is a short-lived loss, but not a permanent one.
If we have a retreating army with supply and logistics problems (germans in 1944), we will see that tank getting abandoned, and thus lost. This is an operational loss, since it was not brought by the plane actually killing the tank, but by the army the plane belonging to, advancing and enveloping the tank.
What HOI models, on the other hand, is tactical loss, meaning that the plane renders the tank not only inoperable, but completely destroys it. That did not happen often during WWII. Yes, the late-war planes had rockets, but you actually have to HIT things to destroy them, and this is where pre-guided munitions planes lack a lot.
(The same goes for the germans,of course, but they exploited this very fact, the disorganizing factor, in blitzkrieg)