In this case the damage is applied to the shields and any damage not absorbed by the shields is applied to armor. In no case can the number of ships killed exceed the number of torps that hit. Missed torps do collateral damage to the target token only. In other words it only affects shields. Torpedo accuracy can be improved using Battle Computers.
Jammers can decrease the accuracy of enemy torpedoes.
Likewise their best purpose is to take out other players large ships and starbases. Battle Computers Increase the initiative of all weapons on the ship. I have been saying that the battle computers decrease the inaccuracy of a torp by a percentage. This is not the same as saying that they would increase the accuracy by that percentage. As the torp accuracy gets higher and higher it is harder and harder to improve it.