Oh no, I don't underestimate that advantage, but I don't want to blow up that advantage to epic Rambo proportions either.
And leading a target isn't that hard btw. Some players have difficulty in World of Tanks with tanks driving at 67 kph. I've regularly sniped Mosquito's travelling at afterburn speeds with a Fury as they passed by.
So I have absolutely no trouble leading such targets. Usualy, in WoT, I hit moving targets on either the first or second shot, my accuracy is around 70% for a normal tank or tank destroyer, because I don't care if I miss a couple shots. Friends of mine have an accuracy up to 80%. Mosts of the misses are down to the cone of fire system (especially while moving yourself), not due to bad leading.
BF3 is porlly compared though because tanks aren't as much throw away vehicles due to not being as massively available or used in numbers in that game. WoT is IMO the better comparison.