look this image:
http://etyekfilm.hu/badnormals.jpg
and the wire:
http://etyekfilm.hu/badnormals_wire.jpg
as you see this is lowpoly model with tangent normalmap calculated from fine hipoly model
but as we see, the we can see the lowpoly faces… but why?
with organic models I have no problems with tangent normal, and most of the non-organic (see my Boom project)