I can't agree with you DasDoom. I just tested few things:
TEST 1
OST Panther vs 2x T34/76 - 34 secs and little damaged second T34.
OKW Panther vs 2x T34/76 - 23 sec and no damage on second T34.
(Panther was not moving, T34s were flanking).
TEST 2
OST Panther vs moving T34/76 = 100% accuracy
OKW Panther vs moving T34/76 = 100% accuracy
(2 shots at medium distance and 2 shots at the end of range).
TEST 3:
OST Panther vs KV1 = Panther wins
OKW Panther vs KV1 - KV1 wins
(KV1 was not moving, Panther was flanking)
Little RNG becaise Panther has got damage engine due to KV1
but still... Nothing shows that OKW Panther is better. With vet 4/5 of course, but without vet differences are so small that you won't notice them.