Wow, you guys are harsh.
I really don't see the problem with them, as a skirmish set, where you want to see where you hit, and the damage done.
Seems pretty simple to use to me, and certainly preferable to a lot of those D6 rules that are popular now, that lack any granularity.
1. Roll to Hit - most rules have this
2. Roll for Hit Location - some rules have this
3. Check Penetration vs. Armor - some/many rules have this (hit angle is considered - not included in some rules)
4. Check for Damage Done, and Casualties - most rules have this
Once you get used to the rules, and if not using hordes of tanks and other vehicles on the tabletop, I think they work pretty well. The pull out data sheets for the various vehicles you are using help speed game play, since you have ready access to them.
The infantry rules are pretty straight-forward too, and there are a couple of new, quickplay, condensed infantry rules options for faster play and resolution, with fewer modifiers - D6 and D20 based.
Rules for artillery, air attacks, flak, morale now too, etc., etc.