WG's official Wiki reads that spall liners reduce HE damage. From testing, spall liners only reduce splash damage. Spall liners are very expensive, and player's reading the official WoT wiki to learn the game are:
1) The wiki is wrong by lacking crucial information that the equipment only reduces splash damage and not direct hits
2) Spall liners are bugged by not reducing HE damage as the Wiki reads by 50% (or 60%)
3) Spall liners only work against non-penetrating direct HE hits
WG please update the wiki with more information or make spall liners actually reduce HE damage hits (and probably also HESH rounds). The Wiki page was last updated Oct 2022 (I don't know if it was an automated update or actual changes were made since I cannot locate previous versions).
Equipment – Global wiki. Wargaming.net (under survivability)
Thank you
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