As usual and as for many of your post about (against?) the Me109,this is quite wrong Buzzaw...

Sorry, have to disagree since you have provided zero factual contradiction.
Let's look at the Mk 108 and compare it with the U.S. .50 calibre
Muzzle velocity 505 metres per second.
Compare that for example with the U.S. .50 calibre, which has a MV of 890 metres per second or nearly twice as fast.
Gravitational acceleration is 9.8 metres per second squared, or 32 ft per second squared.
What that means, is that in the one second after a round leaves the muzzle, it will normally fall approximately 4.88 metres or 16 feet due to gravitational acceleration.
There is no straight line for a fired round, all bullet paths are downward curves.
The Mk 108 round will have dropped approximately 4.88 metres or 16 feet at a point 505 metres distant from the muzzle. The .50 calibre will drop 4.88 metres or 16 feet at a point 890 metres distant from the muzzle.
It's more complicated than that. The round starts with a gravitationally acceleration of zero when it leaves the muzzle. As it moves away, the speed at which it moves downwards increases, so in effect, the further it is away from the muzzle, the faster it is falling downwards, and the further proportionately it has travelled downwards.
From this you can see the big advantages that high velocity weapons have, since most of the time, ranges are around 250 metres. A high velocity round like the .50 calibre will travel 250 metres much faster than the low velocity Mk 108 round, and the bullet drop difference between the two will be proportionately much greater.
WWII engineers compensated for bullet drop in their aircraft weapons by making the aiming point for the guns variable, and allowing ground crews to adjust them to compensate for gravitational acceleration. When we talk 'convergence', the ground crews were not only concerned about getting the bullets to come together into a focused stream, they were also compensating for gravity. The crosshair of the sights are lined up directly on the target, but the guns are aimed slightly upwards to compensate for bullet drop due to gravity.
Problem: In WWII aircraft, since 'convergence' is set up on the ground, at a firing butt, with the aircraft's wings level, compensation for gravitational acceleration of the round only works in actual combat conditions when the plane's wings are also level. When the wings are not level, it actually impairs the ability of the pilot to aim, ESPECIALLY when the weapon being fired is low velocity.
Example. A Mk 108 which has been set up with a convergence of 505 metres, in an aircraft which has its wings level, and which is fired at a target level target 505 metres distant will hit that target if the pilot puts the sight crosshairs on it.
If that same Mk 108, set up with that same convergence, aiming at the same target, at the same distance, now has its wings vertically banked to the right, the bullet will not hit the target, in fact the bullet will miss the target by a measurement of 4.88 metres to the right, and 4.88 metres downwards. That is because the convergence in this case, which has the gun aimed up to hit 4.88 metres higher than the target to compensate for gravity, now throws the round to the right, since the wings are vertically banked right. "Up" becomes right. Additionally, the normal effects of gravitational acceleration are still in effect, so the round accelerates downwards at the normal rate, and thus ends up 4.88 metres below the aiming point.
The Mk 108 was designed to fire at bombers, which are a stable non-maneuvering target, able to be fired at from level flight. In that role, it was quite successful, against hard maneuvering fighters, where the chances of a shot from a wings level position is vertually nil, it should be far less successful.
There are other factors which should weigh in on the Mk 108's effectiveness, among them bullet shape.
For example, for velocity retention, an aerodynamic round is very important, ie. one with a shaped nose. A flat headed nose on a bullet works very poorly. A Mk 108 round has a very large flat nose. (a .50 calibre round has a sharp streamlined nose) In addition, the shape of the rounds tail is important. A 'boat-tailed' round, or one which tapers to the rear, such as the .50 calibre will also retain its velocity much better than a round with a flat tail, such as the Mk 108. The shape of the Mk 108 round meant it would lose velocity very quickly. Which meant that gravitational acceleration would come even more into play. As the velocity of the Mk 108 drops off, it covers less distance, and gravitational acceleration drops the bullet path further downwards.
I don't have the time or patience to do the exact calculations for all these variables, but I suspect that the IL-2 model for gunnery does not take into account many of them. Which is why the Mk 108 is so effective in a fighter vs fighter role.