Are people seriously debating about aces now? Germany had more aces because they had better crew preservation, there isn't any numbers fudging here, it's simple logic/math.
Veterans are better tankers, the average life span of a German tank was longer than one of a Soviet one, ergo more German Ace tankers.
[Citation Needed]
and if you want to talk about simple math
Less German Tanks Against more and more Allied tanks
More and More Allied Tanks against Fewer German Tanks
Germany was on the defensive for the later part of the war which gave them an inherent advantage as far as scoring kills.
"Myth: German and crews were superior to anything the Allies had, and achieved an X:1 kill to death ratio (the number varies greatly).
Fact: The flaws of German kill counts are covered in detail
here and
here."
"Myth: The SS were an elite fighting force, especially their armoured divisions.
Fact: The success attributed to the SS is mostly based on their war diaries (Tigers in Combat). The diaries had little to do with reality (Tigers in Normandy). Even the Wehrmacht slashed the claims of the SS in half when estimating their performance, and Schneider’s research shows that even that was an optimistic figure. For example, Wittmann’s famous battle at Villers-Bocage where he is claims 20 kills only had 7 to his name. His victory was blown out of proportion by SS propaganda, since they were desperate for a tank ace among their own, routinely assigning an entire unit’s accomplishments to one tank/crew.
Most people focus on the three SS divisions that were LAH, Reich, and Totenkopf, which were equivalent to a Wehrmacht division at the best of times. The remaining SS divisions were barely Volkssturm quality, assigned to rear line duties such as executing civilians and fighting partisans. (Credit: Zinegata, Brickfight)"
http://ftr.wot-news.com/2013/09/05/common-myths-about-wwii/
Which make no sense in the context of the game because they cost exactly the same and have exactly the same rolls. Nor would it make any historical sense because the IS2 wasn't created to fight enemy tanks.
Neither was the Tiger I both were created as breakthrough tanks and both turned out to good at taking out enemy armor. IS-2 overall was better than the Tiger I IRL, but thats not a fair comparison.