No... that's not how that works at all. "Gibbing" an interceptor (killing it without removing the hearts) has nothing to do with breach damage, it simply means the raw DPS was higher than the thargoid's regeneration rate and its hull reached 0%.Breach damage is not irrelevant it is the only way that modules receive damage - its part of the damage modelling within Elite Dangerous. AS it is possible to destroy an interceptor without hitting or damaging a heart then they are 'modules' and the damage is from the 'breach damage' and the chance of breach become a major factor, see below.
And for interceptors it is wrong / does not apply.This was worked out a long time ago, and is a fundamental flow chart.

Thargoid Interceptor Hull Analysis | Canonn Research Group
1. Introduction Some time ago it was discovered that is is possible to repair Thargoid ships with human repair limpets [1]. The discovery opened up the possibility of measuring the properties of Thargoid Interceptor hulls, namely total integrity and Armor Rating. Recent understanding of...
