Well, I find it troubling that Schwerer Gustav somehow penetrated 10m of concrete when its maximum specified penetration was 7m of concrete or 1m of steel plate. And this was supposed to be at the highest elevation the gun barrel could be raised. This is on the same wiki page. https://en.wikipedia.org/wiki/Schwerer_Gustav#Ammunition
Either the Soviet fortification wasn't really 10m of concrete, or it was shoddy construction, or They somehow improved the gun to be more powerful than it was originally designed to be.
Not at all surprising, considering that 30 meters of water would excert a large amount of pressure, it would have been enough for that shell to dammage that concrete enough for pressure to do the rest, besides that the pressure might allow the force of inpact be better directed towards the concrete as opposed to air. The same would apply to earth but then to a lesser extend.
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