Once again because logic is somehow lost on you.
It doesn't matter if Churchill accelerates faster if can only reach a fraction of the speed of a Panther as in this example.
Good thing it isn't a fraction then.
| | acceleration: 3.5f;
| | deceleration: 3.5f;
| | high_path_look_ahead_max_dist: 25f;
| | on_ice_accel_decel_multiplier: 0.3f;
| | on_ice_overturn_scale: 0.5f;
| | on_land_overturn_scale: 0.1f;
| | orient_to_terrain: true;
| | pass_type: "heavy_crusher";
| | rotation_rate: 32f;
| | rotation_rate_crouch: 870f;
| | rotation_rate_prone: 225f;
| | rotation_rate_stand: 870f;
| | smooth_path: true;
| | speed_max: 4f;
Panther:
| moving_ext: {
| | $REF: "ebpextensions\moving_ext.lua";
| | acceleration: 2.4f;
| | deceleration: 4.5f;
| | high_path_look_ahead_max_dist: 25f;
| | on_ice_accel_decel_multiplier: 0.15f;
| | on_ice_overturn_scale: 3f;
| | on_land_overturn_scale: 0.03f;
| | orient_to_terrain: true;
| | pass_type: "heavy_crusher";
| | rotation_rate: 30f;
| | rotation_rate_crouch: 870f;
| | rotation_rate_prone: 225f;
| | rotation_rate_stand: 870f;
| | smooth_path: true;
| | speed_max: 6.6f;
| | turn_plan: "tank_i";
The Churchill also has it's own special pathing AI as you noticed which makes it much more agile than other tanks because well, Relic just decided to give it more advanced pathing AI.
A Panther moves 2.6 faster, but about as much time accelerating to overcome the Churchill with that speed.
This of course still isn't getting into the fact that using Panthers against Churchill's is really dumb because it will take you over a minute to actually kill the Churchill assuming no bounces at all. And of course the Churchill comes in the same tier as the most powerful and durable engineer (as well as cheapest) unit in the game.