I don't know, but from what I theorize is that the shell would actually have to travel 0 distance inorder for that penetration and accuracy to apply, so essentially if the shell leaves the barrel and goes anywhere you basically don't get the benefit. Which is kinda stupid IMO.
Let me clear this one up for you guys. There's a linear line drawn from near to mid, and once more from mid to far. At any distance nearer than the near threshold or further than the far threshold, the values are capped at the near/far accuracies/pens respectively.
So, a very close target does not necessarily have to be 0 shell distance for there to be greater accuracy on the target. While it is true that (assuming near range is 0) it's practically impossible to actually get the full near accuracy/pen, you can get really damn close to it to the point where the difference is practically negligible. Any modifiers like vet or special abilities that increase accuracy/pen is just multiplied straight on top of these values.
Let's look at an example. Assuming a near range of 0, a near accuracy of 1, a mid range of 25, and a mid accuracy of 0, "missing point blank shots because you're at 1m from target" is therefore actually highly unlikely, because it would be theoretically very close to 100% hit chance (96%) if shooting at a target with size 1.
Take a T-34/76's gun, which has n/m/f accuracy of 0.05/0.0375/0.025. It's accuracy profile is a -1 to all fields, which just means it will use the minimum range (0) as near and the maximum range (50) as far. This gun has a completely linear range:accuracy curve. A PzIV is target size 22, so all accuracy against a PzIV is multiplied by 22. This translates to a 110% chance to hit the Pz4 at point blank (0m), but of course in-game this generally isn't possible to replicate, as you stated. However, when you are just a few meters away, chances to hit a PzIV might as well be 110% even when it is more along the lines of 95%. This is because there is scatter and collision. Even if you roll that 5% chance to miss, the shot would've scattered and hit whatever it collides with. At close ranges, there's a very high chance that the scatter range is within the vehicle hitbox. Therefore, it's reasonable to say that a T-34 in-practice has a 100% hit rate vs a PzIV within ~10 meters, even though technically it doesn't have a 100% hit chance until the physically impossible range of within 2 meters. At max range, this matchup would be a 50/50 to hit the PzIV, and then a lower chance to hit it via a missed shot that lands close enough.
EDIT: I should add that moving (and this includes turning the hull, but not the turret) would slap a 0.5 accuracy modifier and a 2x scatter modifier to any tank gun, with the exception being USF vehicles (they just have a smaller penalty). Ergo, you may have a chance to miss at close range if the vehicle is moving because both your chance of an on-target shot and your chance of hitting with a missed shot is halved.