I know the sheet. They don't account for these factors at the moment for vehicles to my knowledge. As far as I could see there is still no DPS column available for the tanks. Thanks for the clarification. How did you end up with the time to take out the other tank destroyer?
I was just somewhat surprised to see that the panther would come out ahead under a range of 60 so clearly. Subjectively, I would have expected it to be a closer call without taking a flank into the equation.
There is no DPS for tanks because it is listed under the individual unit tables. There's no point in listing a tank dps as it will be different for every target you fire at.
The target tables on the unit pages do account for accuracy, penetration and reload. Time to kill increases as range increases because accuracy degrades over distance, and this factors into how many shots will be required to kill a target.
The panther has a 94% chance to penetrate an SU-85, while an SU-85 has a 63% chance to penetrate a panther. The panther also has 50% more hp. From the front, the panther will always win vs a lone SU-85 in a straight shooting fight.
Accounting for average armor bounces, the Panther requires at minimum 5 shots to kill an SU-85 assuming nomisses. An SU-85 requires at least 10 shots to kill a Panther from the front. You could get lucky and penetrate every shot with the SU-85 but that is highly unlikely.
The one thing our tables do not take into account is scatter, which we cannot easily quantify into accuracy. Keep in mind that the SU-85 has much better scatter than the panther and will likely hit more of its shots, however Blitzkrieg gives the panther an evasion and accuracy bonus.