Wrong. It is applicable. Greater weapons accuracy means fewer are needed to reach a level of damage, that's all. The problem is that smacking a direct hit on say a building with heavy machinery in it doesn't mean the machinery is all destroyed. Instead, what often happens is the destruction of the building is equated with destruction of the equipment and that often isn't the case.
And that works until the bad guys dig it out, find it's intact more or less, and put it back into service there or somewhere else.
I can't say how vulnerable to damage they are, but it they're intact even if the building they're in is destroyed, then you didn't take the target out. The damage is cosmetic and superficial. The USSBS discussed this at length as it was a primary finding from examining bombing damage close up.
This is a bombed German factory.
Do the vehicles in production look destroyed to you? I'm sure production was disrupted to one degree or another, but it wasn't destroyed.