Keep in mind an increase to the PAKs accuracy will not only improve performance vs. tanks but infantry as well.
If you want the T70 to be hit more often, you likely mean to increase its target size.
So the lack of target tables will mean that what affects vehicles also affects infantry as well.
Yes, target tables are very complex, but it's still better to have them in such a varied game as COH2.
So currently, balance in COH2 = does a unit fit its niche well? If so, then it's fine and it shouldn't be changed. Currently, all units in COH2 fit their niches very roughly but well.
Hence, any attempt to fine balance can result in other things becoming imba.