Snipers and flamers don't seem to care much about units received accuracy and they seem to do fine.
I am sorry but I do not have the time to teach you the basics of the game and derail a thread in process.
If in your opinion M36 should have 100% chance to hit and penetrate a Panther a max range feel to support your theory with arguments instead of doing mental gymnastics in your "crusade" to prove my every post as wrong.