I don't think so. I could make a re run without invulnerability but you can check that most shots are hitting the ground (fx), i didn't get any rear shot (lighting) nor couldn't hear the ping (hit).
You should..
I've had multiple instances I game where damage was still dealt even though the shell didn't actually hit, as in the Miss FX "played" but I still took damage.
They were like such close misses that damage was dealt anyway by AOE.
Happens a lot with Shit like the Tiger and KT shooting a Sherman and missing but still killing it because they have big AOE I guess. Im Not 100% sure at all though.
Also Someone should also check the invisibility ability and see what it does to target size and shit. If it doesn't mess with target size then it's literally impossible for the shell to actually "miss" right? even If 0.001 AOE hits a 20(?) target size unit, damage WILL be dealt to the unit.