Once again it appears I'm the odd man out.
Spotting is basically about Situational Awareness. A crew will be better than an individual because there are more eyes. Better crews will be quicker and more observant too.
I look at spotting as if it can be seen it will. It's just a matter of how long a time more than it is a chance.
Your Situational Awareness is going to be best in the direction your gun is pointing (overwatch) or you are moving. In a tank, the main factors are whether you are buttoned up and if the gunner has a roof periscope (generally a 45-60 degree view with a 1x-3x magnification). Without a roof periscope his gunsight has a 10-20 degree field of view.
Almost all Allied tanks had roof periscopes, the Germans did not.
Of course, there are many other factors.
In my system, when reacting or attempting to spot a threat I use the above play aid.
All units can pause the game to react with a Situational Awareness Check to new LOS from movement, halting, turret traverse, pivoting, turning, and shooting not in their Blind Spot or under an Engagement Delay.
A result > 0 means it will take that many turns/seconds before you notice the threat to go into action. If <= 0 you notice the threat immediately and can issue a move or shoot order.
Concealed units: Spotted at <= 200m, pivoted, moved or fired.
Non-open top vehicles that are engaged and shooting at a target you are blind (no reaction) in their rear 180-degree arc unless you get a radio warning.
If you get flanked and you are buttoned up you expect on average a 9 second delay. This should give your opponent enough time to shoot before you even know he is there.
Some is this is guess work and some is based on historical research. I've been using it successfully for over 5 years.
Wolfhag