Ignore the moving accuracy. It's just there to make it seem like an Panther with half health and -100 % armor. Remember that it's have low armor. It can destroy even Puma.
An M36 + HVAP at maximum range has 250 penetration, and 300 at closest range. Vs. A JT's 525 frontal armor, that's still just 47.6% (max range) to 57.1% (min range) to penetrate the frontal armor. I think it's safe to say that the frontal attack
isn't what's intended with those odds. Meanwhile, we're comparing an incredibly slow tank with no turret to one of the fastest tanks in the game, that does have a turret.
As I said before, the frontal armor can be countered by flanking, immobilization and off-map. The JT's rear armor is actually lower than the M36's front armor, so it's a pretty clear weak spot. Speed, moving accuracy, and range though? There's not a lot of counters for that:
First, you need to get in range of the M36, but...
A Panther will need to be 10 units (meters?) closer to fire at the M36
Then you need to stay in range, but....
A Panther will never catch an M36, since the M36 is faster and has better acceleration
Then you need to actually hit, but...
A Panther will hit the M36 50% less when moving
Then, on top of that, the M36 also has a slightly higher RoF at vet 0, and a 15% bonus at vet 3.
You can see how those three things combine to make the panther nearly useless vs. the M36, provided the USF player can micro well.
By comparison, imagine if the Puma was noticeably faster than the M36, had 10 more range, and higher moving accuracy. Even though it's far weaker in terms of armor/HP compared to the M36, I think most would agree that such a unit would be horrendously overpowered, since almost nothing could touch it.
Like I said, the moving accuracy and range it's necessary against Panther, because Panther have 100% more armor +10% vet, and 50% more health. HVAP necessary against King/Jagd Tigers. Or do you want the USF to always take risks by going to the rear of tanks that have more armor/health? When all volksgrenadiers have a faust. As well as a disguised raketenwerfer 43, which is always in ambush. You want an easy game man.
So there's a few points here.
Firstly, no, you don't need the moving accuracy. The M36 already has range and speed, those two things combined should be enough when well micro'd. The moving accuracy just means the USF player needs to do even less, since there's no need to stop to fire accurately.
Secondly, 260 armor vs. 220 pen at maximum range gives a 84.6% ((260/220)x100=84.6) chance to penetrate; that's really good. The munitions cost, vet requirement, etc. for HVAP isn't really worth it, imo. Even with Panther's vet, you're looking at 77% chance to penetrate.
Thirdly, like I said above, it's pretty clear that frontal attacks aren't designed to work vs. JTs, as your best case is a 57.1% chance to do any damage.
And of course, lastly, cover your tanks with infantry - that's the point of combined arms. Volks are good, but not better than double BAR riflemen, or M1919 Paras, etc. Also the Raketten has a pretty good chance to hit the ground anyway, and has pretty short range. Unless the OKW player is massing them, they're not a huge risk.
Also of note, your chart in your OP is missing moving accuracy and speed, two stats that are critical to its strength, as well as the pretty significant cost differences, differences in population, and the USF's ability to decrew their vehicles, allowing for a bunch of interesting gameplay mechanics.