For a different project, I tested the rate of fire (ROF) in the game (context can be found from here onwards). In short, I noticed that the ROF is quite a bit longer than it should be on the basis of all formulas used by Cruzz and probably also the websites used for DPS calculations. There are four values that determine the ROF of a tank. My first gut feeling told me that for every stat used, there is an additional 0,125 second delay independent of the stat value itself.
So, working hypothesis (for tanks only):
ROF = wind_up + fire_aim_time + wind_down + reload + 0,125 * number_of_stats_used
I modded a T34 and a OST P4 for simultaneous testing to speed up the process.

Note: I called the rate of fire (ROF) a different name - time between shots (TBS).
The following table is a bit chaotic but I'll take you through it:
What we can see is, that my new model is way more accurate than the current one. So I assume my model to be true. My explanation for this is that the game runs in ticks of 0,125 seconds. So every time one step of the process is done, it has to wait for the next tick to start the following process.
Wind_up - 0,125 second wait - fire_aim_time - wait......
Now the T34 seems to have major issues if it has no reload time. I don't know why. The P4 doesn't though, and for all other tests even the T34 worked fine.
So why is this important?
The errors generally generated by the "wrong" ROF are in a range of 3-8% (see current model error below), depending on how many stats a unit uses. So it's not a super duper difference, but still noticeable for comparison of units.

Also I only tested tanks. How this applied for infantry that uses basically more stats I do not know. I assume the issue is the same, and I expect the differences to be larger than for tanks. This could mean that we might need to recalculate the DPS of many units, especially since also the balance team uses these DPS to compare and rework units.