I am not sure what method you are using to get the numbers but you are still missing my point.
Compare the units at vet 0 and at vet 2 you will probably come to the conclusion that SU-85 trades significantly better at Vet 2.
I do not argue with your stats, because there is nothing to argue. In a Panther vs SU85 engagement, the SU85 performs better at vet 2 than at vet 0 vs the same vet Panther, this is true and I never doubted that. I argue if your point makes that much sense, because your Panther should not regularly exchange shots with a SU85 in the first place.
(Exaggerated example
If your PaK40 faces off against the 6 pounder, and the PaK gets an accuracy bonus while the 6 pounder gets a pen bonus (just making this up as an example), then the PaK will win this fight. This does not mean that the 6 pounder would need a fifth man to become tankier, because it cannot fight off a PaK40. These units just should not shoot at each other.