Armor Immunity (7.25) Confusion

[saracv3]

For some time I think (I can’t quite remember) that while a tank is certainly more difficult to kill than soft targets, there is a loophole on the DF and Bomb. Charts. When an X occurs on the charts, I’ve rolled a M2 on each surviving unit and the surviving step in the stack. (Roll an M for close top AFV, of M2) An AFV can be destroyed by direct fire by attrition.In this way, infantry fire does have a chance to destroy armor. Upon review of 7.25 (4th ed.) Armor Immunity, it states:

“If a unit has a printed armor value ... it is immune to all but an X or #X on the direct fire or bombardment fire tables. If the unit is an APC, any unit or leader it’s transporting is immune as well. Armor gives no protection on the Assault Table ....”

Pretty much straightforward, right? I think to myself that I’ve been wrong all this time.
But then things get a bit muddled. On both tables (4th ed.) under the X result: “All close top AFVs in hex must make M morale check. All other units take M2 check.” (Not to mention overlapping 7.61)

So there’s some confusion/dueling rules here.
here?