As a mid-tier vehicle, the SDP 40 doesn’t feature the new shell mechanic implemented in the higher tier TDs from the new Polish TD branch (with depreciating damage at higher distances). Yet the SDP 40 is still similar to them in many ways. It has a good forward top speed (50 km/h) and frontal armor, its 90 -mm gun has high damage per shot (240 HP) and penetration values for its tier, and the gun’s horizontal traverse is limited (the arc is just 10°). The latter, together with relatively thin side armor, makes the SDP 40 vulnerable to flanking and dependent on allies in battle.
Even when there’s someone to spot for the SDP 40 (which itself has a base view range of 280 m), it won’t shine as a sniper with a base accuracy of 0.38. It’s best to use this TD at short- to mid-range where it can be an efficient damage dealer.