@Drakki I think they are keeping the armor reduction to 25% for lances in the game so that they can keep the changing of ship values to a minimum. After all a lot of the ships and their weapons once you calculate their raw DPS end up close to or exactly the same value as the tabletop equivalent.
@Ashardalon Actually in tabletop shields had the same armor as the hull of the ship. The reason you fired macros first in tabletop was due to hits on shields making hit markers that lowered accuracy for subsequent hits, but lances always aimed perfectly.
Yes and no. For starters most ships will have 3 times as many macros as lances. Looking at only the base DPS this means that against a 67 armor target the macro ship would only do better within 4500 range. Against 83 armor there is no contest.
As for the escorts its not that lances have gotten worse so much that the health of all ships is doubled. Meaning that escorts aren't destroyed as fast.
Finally, the real reason why people aren't taking lances except for long range is because the reload stance and AP Ammunition upgrade cause macro ships to do 3x as much damage as a lance equivalent within 4500 range.