Ryo
I'd argue that the rules for penetrating weapons are too overly simplified, however, because firing a round through a material, almost regardless of what it is (even something as brittle as glass), has the potential to damage and/or alter the trajectory of the projectile.
One of the things impressed upon us over and over again at Sniper School was that you never shoot through something unless you absolutely have to, and we were using .338 caliber rounds, a significantly heavier round that pretty much any handgun load.
Sure, a .45ACP will punch through most residential material, but it's not even nearly guaranteed to do so without the penetration a) reducing ballistic performance (typically through some of the projectile's kinetic energy being lost), and b) impacting the projectile somehow (even a small impact on trajectory can cause the projectile to go wide, or to cause it to fragment).
My point is this; a simple -1 DV reduction for firing a single round through ANYTHING at all (up to and including Security Doors, Armored Glass, Brick, Plastcrete, Concrete, and even metal beams) is just not representative of the effect I'd like to see this action incur.
As such, while RAW certainly is confusing, I'll stick with the below and (somewhat) disregard the Penetrating Weapons rules.
In the case of Penetrating Weapons, the Barrier still rolls Structure + Armor (modified by AP) to resist the DV of of the attack. However, the Barrier Structure only takes 1 DV (+1 for every multiple of 3 bullets fired through the barrier) regardless of the result of the resistance roll, but the resistance roll does modify the DV of the attack accordingly. If the DV of the attack after the resistance roll exceeds the barrier's AV, the attack passes through the structure and affects the target (if the attack hit, of course) with the modified DV.
Assuming an Ares Alpha with APDS ammunition and 4 net hits on the attack (15P -6 AP) firing a single round, this actually works out pretty well. Using mathematical averages and rounding: http://anydice.com/program/4479Fragile Material (SR 1, AV 2-6); 1 die to resist, 0.33 hits on average, 15-0=15, which is greater than AV0; attack succeeds, Structure takes 1DV, 14P is applied to target
Cheap Material (SR 2, AV 4-6); 2 dice to resist, 0.67 hits on average, 15-1=13, which is greater than AV0; attack succeeds, Structure takes 1DV, 13P is applied to target
Average Material (SR 4, AV 6-6); 4 dice to resist, 1.33 hits on average, 15-1=13, which is greater than AV0; attack succeeds, Structure takes 1DV, 13P is applied to target
Heavy Material (SR 6, AV 8-6); 8 dice to resist, 2.67 hits on average, 15-3=12, which is greater than AV2; attack succeeds, Structure takes 1DV, 11P is applied to target
Reinforced Material (SR 8, AV 12-6); 14 dice to resist, 4.67 hits on average, 15-5=10, which is greater than AV6; attack succeeds, Structure takes 1DV, 9P is applied to target
Structural Material (SR 10, AV 16-6); 20 dice to resist, 6.67 hits on average,15-7=8, which is less than AV10; attack fails, Structure takes 1DV
Heavy Structural Material (SR 12, AV 20-6); 24 dice to resist, 8 hits on average, 15-8=7, which is less than AV14; attack fails, Structure takes 1DV
Armored/Reinforced Material (SR 14, AV 24-6); 32 dice to resist, 10.67 hits on average, 15-11=4, which is less than AV18; attack fails, Structure takes 1DV
This makes it all the more difficult to successfully fire through materials like brick and plastcrete (what I'd consider common building materials), and tougher materials like concrete, metal beams, reinforced concrete, and blast bunkers becomes nearly impervious to small-arms fire. This also substantially increases the value of good cover, which I find is a very desirable outcome for tactical purposes. No longer is hiding behind cover a terrible (TM) idea, but it might stop you from getting killed on a regular basis. Of course, what applies to the player applies to the NPCs
Now, the above was mathematical averages; if we do the same with the Buying Hits rule (which I would personally use), it looks like this:Fragile Material (SR 1, AV 2-6); 1 die to resist, 0 hits, 15-0=15, which is greater than AV0; attack succeeds, Structure takes 1DV, 14P is applied to target
Cheap Material (SR 2, AV 4-6); 2 dice to resist, 0 hits, 15-0=15, which is greater than AV0; attack succeeds, Structure takes 1DV, 14P is applied to target
Average Material (SR 4, AV 6-6); 4 dice to resist, 1 hits, 15-1=14, which is greater than AV0; attack succeeds, Structure takes 1DV, 13P is applied to target
Heavy Material (SR 6, AV 8-6); 8 dice to resist, 2 hits, 15-2=13, which is greater than AV2; attack succeeds, Structure takes 1DV, 12P is applied to target
Reinforced Material (SR 8, AV 12-6); 14 dice to resist, 3 hits, 15-3=12, which is greater than AV6; attack succeeds, Structure takes 1DV, 11P is applied to target
Structural Material (SR 10, AV 16-6); 20 dice to resist, 5 hits,15-5=10, which is equal to AV10; attack fails, Structure takes 1DV
Heavy Structural Material (SR 12, AV 20-6); 26 dice to resist, 6 hits, 15-6=9, which is less than AV14; attack fails, Structure takes 1DV
Armored/Reinforced Material (SR 14, AV 24-6); 32 dice to resist, 8 hits, 15-8=7, which is less than AV18; attack fails, Structure takes 1DV
Not only does this positively affect the value of good cover, it also dramatically increases the effectiveness of dedicated AV weapons like heavy sniper rifles and assault cannons.
Assuming the Barret M122 from R&G firing APDS rounds with 4 net hits (18P, -10 AP), the table looks like this:Fragile Material (SR 1, AV 2-10); 1 die to resist, 0 hits, 18-0=18, which is greater than AV0; attack succeeds, Structure takes 1DV, 18P is applied to target
Cheap Material (SR 2, AV 4-10); 2 dice to resist, 0 hits, 18-0=18, which is greater than AV0; attack succeeds, Structure takes 1DV, 18P is applied to target
Average Material (SR 4, AV 6-10); 4 dice to resist, 1 hits, 18-1=17, which is greater than AV0; attack succeeds, Structure takes 1DV, 16P is applied to target
Heavy Material (SR 6, AV 8-10); 6 dice to resist, 1 hits, 18-1=17, which is greater than AV2; attack succeeds, Structure takes 1DV, 16P is applied to target
Reinforced Material (SR 8, AV 12-10); 10 dice to resist, 2 hits, 18-2=16, which is greater than AV6; attack succeeds, Structure takes 1DV, 15P is applied to target
Structural Material (SR 10, AV 16-10); 16 dice to resist, 4 hits,18-4=14, which is greater than AV10; attack fails, Structure takes 1DV, 13P is applied to target
Heavy Structural Material (SR 12, AV 20-10); 22 dice to resist, 5 hits, 18-5=13, which is less than AV14; attack fails, Structure takes 1DV
Armored/Reinforced Material (SR 14, AV 24-10); 28 dice to resist, 6 hits, 18-6=12, which is less than AV18; attack fails, Structure takes 1DV
Add in APDS special properties like the Bulls-Eye Double-Tap/Burst, which the Barret is capable of, and you can potentially inflict 14P+net hits -(6*3)+4=-22AP shots, potentially completely negating even Armored and/or Reinforced materials with this kind of specialized weapon. To my mind, this is far more "realistic" than simply "the bullet passes through the material, subtract 1 from the DV" rule as it seems RAW indicates should be used. If you do use this rule, it means that even a single hit on the attack (14+1=15P, -10 AP) with a Barret M122 will penetrate Armored/Reinforced Material with only a single point of reduction in DV; that's blindly firing a round through reinforced concrete, and still doing upwards of 93% damage to your target.
TL;DR
Full cover doesn't have to be screwed, if you don't want it to as a GM...