You forgot the reload. 6.15 on the comet and 5 on the tiger.
And not every stats are the same. Having 20% small target size doesn't immediately translate into 20% more survivable like having 240 more hp.
and actually the 240 hp is better than it looks, since it allow the tiger to take 7 shots compare to the comet's 5. That's a 40% jump in survivability.
and the max scatter distance on the tiger vs comet is 4.3 and 6.4. It's essentially vertical dispersion. Scatter mainly affect your accuracy vs infantry, and also help against tanks (stray shot). The cromwell and comet used to have two of the best scatter in the game, but now it's just average and worse than tiger.
i said similar, not same, what did u expect a 185 fuel have the same stats as a 240 fuel unit ? even bias needs to have limits; they have the same role
edit: reduce the tiger stats by 30% (the 55 missing fuel) then tell me it's still good