I looked into it, and the problem is that the second cell of the ballista or tent is outside the battlefield, so even if the attack is supposed to hit it, it won't deal damage. If you attack by turning the head backward, this attack over two cells won't work – it will pass not through the side but through the top of the hex (at a right angle) and only hit the adjacent cell. These curved attacks are needed to deal more damage and take less in return, but they can't always be implemented.
Справочник по НоММ-4 http://handbookhmm.ru/pamyatka-dlya-heroes-iv.html
Памятка по НоММ-3 http://handbookhmm.ru/pamyatka-dlya-homm-iii.html
и HotA http://handbookhmm.ru/vyishla-obnovlennaya-pamyatka-dlya-homm-iii-hota.html